Contabilidad y Auditoria

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

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2016 - 20175

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Subject: search.filters.subject.ZONA 3

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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.
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    La política fiscal y la recaudación del Impuesto a la Renta en la Zona 3 durante el período 2013 – 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-04) Guamán Toapanta, Mary Jeanneth; DT - Mantilla Falcón, Luis Marcelo
    The present research project seeks to clarify the necessary aspects to obtain a vision of the Income Tax such as: the object of creation of the tax, the taxable amount, fees, calculation methods, deadlines and payment. The Income Tax Collection is a means of collection adopted by the State to increase the public revenues that have been used for the benefit of the whole society. The main objective of the investigation is to determine the impact of the Fiscal Policy on the collection of Income Tax in zone 3 during the period 2013 - 2015 for the satisfactory fulfillment of tax obligations. The main contribution that this research seeks is to identify the Collection of Income Tax in each province of zone 3 during the period 2013 – 2015 and finally, to show who contributed in greater and lesser part and therefore each one of its causes.
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    La política fiscal y la recaudación del Impuesto a la Salida de Divisas en la Zona 3 en el período 2013 – 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-04) Proaño Tayo, María Cristina; DT - Mantilla Falcón, Luis Marcelo
    The Foreign Currency Exit Tax was created in December 2007 and implemented in 2008, it is a regulatory tax that levied on all transactions or monetary operations carried out abroad. Tax initially established as a measure to restrict the flight of capital of the country's economy to the rest of the world, subsequently the reforms to fiscal policy put in place the Tax on the Exit of Foreign Exchange to combat the deficit of the balance of payments. The present investigation is oriented to determine the incidence of the Tax Policy in the collection of the Tax on the Exit of Currencies in Zone 3 conformed by the provinces of Tungurahua, Cotopaxi, Chimborazo and Pastaza during the period 2013-2015. In order to comply with this work, the research presented responded to the documentary modalities and panel data, which allowed the development and fulfillment of the proposed objectives. During the period analyzed, the levels of taxation for the Exit Tax, presented favorable growth thanks to the different tax reforms established and applied by the state.
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    La política fiscal y la recaudación del Impuesto al Valor Agregado en la Zona 3 durante el período 2013 – 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-04) Moreno Gordón, Nora Johanna; DT - Mantilla Falcón, Luis Marcelo
    The present research project refers to the Value Added Tax, in relation to the collection of the entire Zone 3 seeking to detail in depth aspects such as: Taxable base, fees, penalties, benefits, declarations deadlines. VAT being an indirect tax which cannot be evaded, affecting in some way to the poorest households because the rich people are not who contribute the most, and obligatorily most of the Ecuadorians must pay this tax when we acquire goods or services contributing thus to the tax collection that later will become public revenues administered by the Ecuadorian State. The main objective of this research project is to analyze the impact of fiscal policy on the collection of Value Added Tax in Zone 3 during the period 2013-2015, in order to verify the compliance with tax obligations. In addition it wants to determine the level variations in the collection of the Value Added Tax in the last periods, so that it will show which provinces of Zone 3 are the ones that contribute the most and which provinces are those that do not contribute in large scale to the collection of VAT.
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    Las políticas fiscales y los índices de recaudación de impuestos reguladores en los últimos cinco años en la Zona 3
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-09) Chaglla Sailema, Paola Ximena; DT - Viteri Medina, José Luis
    This research seeks to detail the aspects necessary to have a better view of regulatory taxes, among which include: the purpose of creation, the operative event, the taxable amount, rate, exemptions, payment and declaration of each. Such taxes are adopted by the government to induce facts and products considered harmful, noxious, sumptuary and rejecting domestic production; you do not need to exercise an economic activity to be subject of payment of such taxes. The main objective of the study is to analyze the impact of fiscal policy, amendments and reforms using legal regulations, in addition to determining collection rates imposed by regulators in Zone 3, 2011-2015. The main contribution of the research project is to establish the amounts of tax revenue regulators provinces belonging to Zone 3 in the last five years, and to determine their growth and contribution. Thus it evidenced who contributed to greater and lesser extent; and the causes of differences.