Contabilidad y Auditoría

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La propuesta de flat tax y su incidencia en la recaudación tributaria en personas naturales no obligadas a llevar contabilidad
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-10) Cisneros Urquizo, Diego Sebastián; DT - Mera Bozano, Edgar Fabián
The research develops a study of the Flat Tax model and its incidence in the tax collection; making a comparative analysis in countries of the region, this model implied an improvement in their economies, a reduction in tax evasion, an increase in tax pressure points with the rest of the countries of the region; for which the application of this model has a direct impact on the tax collection in Ecuador, being increased versus the current progressive model; moreover, in the cases studied, there is evidence of a progressive increase in economic performance, as well as positive indicators that imply a better collective welfare, as well as the justification of tax equity. Also a simulation of the collection in Ecuador is carried out in function of the application of a model of Flat Tax, finding important factors to take into consideration; such as the Real GDP, the Gini coefficient and trade balance; it also identifies the different collection channels that the tax administration has in force; so that it allows the taxpayers to be up to date on their payrolls.