Contabilidad y Auditoría

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Subject: search.filters.subject.DEBERES FORMALES DEL CÓNTRIBUYENTE

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    Las brechas de presentación de impuestos en las organizaciones sin fines de lucro y su impacto en la gestión tributaria del Servicio de Rentas Internas (SRI), en la provincia de Pastaza, durante el período 2015”
    (2017-10) García García, Diana Carolina; DT - Mera Bozano, Edgar Fabián
    Para el Servicio de Rentas Internas (SRI), uno de sus principales objetivos es reducir las brechas de evasión, propiciando condiciones de servicio y asistencia para facilitar su acceso, las brechas que se evalúan permanentemente son: de inscripción, presentación de declaraciones, pago y veracidad de las mismas. Las organizaciones sin fines de lucro, están orientadas a contribuir al desarrollo social de pueblos y naciones, a través de un enfoque de derechos; en el ámbito tributario son representativas por su protaginismo como agente de retención, y pago de impuestos retenidos, sin embargo en la provincia de Pastaza en particular alrededor del 69% de estas se encuentran omisas de sus obligaciones tributarias. El presente trabajo investigativo busca analizar el impacto de las brechas de presentación de impuestos de las organizaciones sin fines de lucro frente a la gestión tributaria del Servicio de Rentas Internas, provincia de Pastaza, durante el periodo 2015.
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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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    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.