Contabilidad y Auditoria

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La política fiscal y la recaudación del Impuesto a los Consumos Especiales en la Zona 3 durante los períodos 2013-2015
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-04) Proaño Núñez, Jazmina Catalina; DT - Mantilla Falcón, Luis Marcelo
The present work of investigation seeks to detail the economic and social effects of the fiscal policy and levels of collection of the tax to the special consumption itself that contain several parameters of obedience that have been created with the purpose to improve the quality of life of the population and for To have a greater visibility of the changes made in the norms laws and regulations in the government policies as well as in the responsibilities of the taxpayers integrating Zone 3, in order to determine the fulfillment of the goals and purposes proposed to improve the stability of each province. The main contribution of the research project is to establish the collection amounts of the Special Consumption Tax belonging to zone 3 in the last three years, in addition to determining its growth and contribution, in this way it is evident that the province contributes to a greater or lesser extent and the causes of the variations.