Contabilidad y Auditoría

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    La evasión tributaria y la recaudación generada por los comerciantes informales de ropa del Mercado Mayorista de la ciudad de Ambato
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-09) Paredes Ramos, Melba Patricia; DT - Viteri Medina, José Luis
    The management of fiscal policy is based on the collection of taxes, which is the main axis of its economic development for the social and economic attention of the country, under this context it is important to determine that in many sectors there is the problem of tax evasion , Which is generated by ignorance of certain groups, in this sense it has not been possible to establish an effective collection, which does not allow a high socio-economic fulfillment, in the investigation, the methodological process, allowed to direct an investigation and field, The same one that was directed to the merchants of the wholesale market, in order to know the relevance of not generating a tax compliance in the sector, in this way the survey allowed to determine that there is not a wide informative system in the taxpayer, in this way the fulfillment Is high, it was also determined that the system of communication between the regulator of taxes Does not generate confidence towards the active subject of payment, which does not allow the collection to be increased, it is concluded then that the lack of specific bases of the tax payment does not allow the tax compliance, in this way the proposal is aimed at strengthening the capitation in This sector, so that information flows at all levels to minimize tax evasion.