Contabilidad y Auditoria

Permanent URI for this collectionhttp://repositorio.uta.edu.ec/handle/123456789/985

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    El incumplimiento de los deberes formales de las personas naturales no obligadas a llevar contabilidad y el pago del Impuesto a la Renta de la ciudad de Ambato, 2015
    (2017-05) Pazmiño Vargas, Isidro Giovanny; DT - Hidalgo Vargas, Claudio José
    Tax culture in our country every time is less common and it’s for the strategies, politics, incentives that tax administration has collocated such as a validity way with the final purpose of avoid tax elution. The fulfillment of the obligations in the taxpayers can be noticed in the data base given by the SRI about the collection that every year has incremented in a positive way, helping in this way to contribute with the social work that the government has like a purpose. Payment of taxes it’s not well seen yet for one part of the society because it is done in an obligatory way by the law and people do it for the fear of being fined and not voluntarily or optimistic. People have to consider that in the last year’s tax recollection is one of the main components of the general state budget. For all of these reasons, one part of the investigative work and the goal of finding a solution to this situation are important for the using of suitable tools, merchants from Ambato city, Tungurahua’s province can improve their tax culture and hence the collection of the direct taxes increases.
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    Los impuestos reguladores y su fundamentación con los principios tributarios en el Ecuador
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-10) Caiza Valencia, Andrés Fernando; DT - Mera Bozano, Edgar Fabián
    This research paper aims to inform taxpayers and the general public existing taxes in Ecuador changing the laws so that they are aware features important of existing taxes. In the research work by obtaining information aims to make an analysis to the laws in force in our country the same if applied to each tax with principles pointing the Constitution and Law Internal Taxation Charter, in order that the reader has knowledge of the above and to facilitate their implementation. For this project it was necessary to analyze the collection in Ecuador from the date of creation in 2008 until the present date by the Reformatory Law for Tax Equity in Ecuador, and information issued by the Internal Revenue Service and thus obtain information from each tax year, and by province. All taxpayers must comply with the provisions of the tax laws to avoid future penalties and fines by the tax authorities, by the analysis performed can see that province and in what year brings more to the Internal Revenue Service and why much variation between 2008 and first half 2016 results.
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    La cultura tributaria y su relación con el pago de los impuestos directos de la ciudad de Ambato, provincia de Tungurahua, 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-10) Aguirre Fiallos, Andrea Estefania; DT - Flores Brito, Santiago Xavier
    Tax culture in our country every time is less common and it’s for the strategies, politics, incentives that tax administration has collocated such as a validity way with the final purpose of avoid tax elution. The fulfillment of the obligations in the taxpayers can be noticed in the data base given by the SRI about the collection that every year has incremented in a positive way, helping in this way to contribute with the social work that the government has like a purpose. Payment of taxes it’s not well seen yet for one part of the society because it is done in an obligatory way by the law and people do it for the fear of being fined and not voluntarily or optimistic. People have to consider that in the last year’s tax recollection is one of the main components of the general state budget. It has always exist a gap between the collection of the indirect taxes and direct taxes, nevertheless since 2012 this gap has been disappeared little by little because of the tax administration has seen fit to increase some direct taxes. Now a days talking in a percentage way there is a difference in the collection of the 11 points taking into consideration that in 2007 there was a difference of 28 points. Natural people not required to take accounting from Ambato have a good tax culture nevertheless there are some direct taxes that are unknown is for this reason that the tax administration can’t fulfill the goals that it has established. These direct taxes are unknown bye the contributors and it can leads to fines and penalties on trades. For all of these reasons, one part of the investigative work and the goal of finding a solution to this situation are important for the using of suitable tools, merchants from Ambato city, Tungurahua’s province can improve their tax culture and hence the collection of the direct taxes increases.
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    Los inadecuados procesos tributarios y su incidencia en incumplimiento de las obligaciones tributarias de la Universidad Regional Autónoma de los Andes.
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera de Contabilidad y Auditoría., 2015-05) Chipantasi Cunalata, William Antonio; DT - Paredes Paredes, Eduardo Antonio