Contabilidad y Auditoría
Permanent URI for this communityhttp://repositorio.uta.edu.ec/handle/123456789/978
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Item 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 FabiánThis 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.Item 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 LuisThis 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.