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Estudio de incumplimiento de las declaraciones del impuesto al valor agregado y su incidencia en el nivel de multas aplicadas a la microempresa familiar Cyber Café Los Cañones
dc.contributor.advisor | Nagua Bazan, Leonardo Javier | |
dc.contributor.author | Mosquera Medrano, Carlo Julio | |
dc.date.accessioned | 2021-11-26T15:50:52Z | |
dc.date.available | 2021-11-26T15:50:52Z | |
dc.date.issued | 2021 | |
dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10787 | |
dc.description | Failure to comply with tax returns affects public income in its entirety, since it produces insufficient resources required to meet collective needs, causing a detrimental effect on society, it is for this reason that failure to comply with tax returns Added tax offices have been installed in various sectors of the Province, in order to control and improve tax collection, reducing the leakage, but this objective is not fully met; Many of the taxpayers do not have the necessary knowledge about the tax obligations that they must comply with, causing them sanctions. Within tax revenues, the tax that contributes the most to the General State Budget is VAT; the same that is a tax that Ecuadorians pay when certain goods and services are acquired. The purpose of this case study is to determine how non-compliance with Value Added Tax returns affects the level of fines. The methodology to be used is descriptive, explanatory, field and quantitative, since we will use the interview as a means of investigation. A detailed study will be carried out on the non-compliance of the added value and its incidence on the fines applied that have the family micro-business Cyber Café Los Cañones, in order to reduce tax non-compliance, increase the tax culture and submit VAT returns in the established time, the same that is carried out according to the ninth digit of the RUC, and that the declaration is made correctly. | es_ES |
dc.description | Failure to comply with tax returns affects public income in its entirety, since it produces insufficient resources required to meet collective needs, causing a detrimental effect on society, it is for this reason that failure to comply with tax returns Added tax offices have been installed in various sectors of the Province, in order to control and improve tax collection, reducing the leakage, but this objective is not fully met; Many of the taxpayers do not have the necessary knowledge about the tax obligations that they must comply with, causing them sanctions. Within tax revenues, the tax that contributes the most to the General State Budget is VAT; the same that is a tax that Ecuadorians pay when certain goods and services are acquired. The purpose of this case study is to determine how non-compliance with Value Added Tax returns affects the level of fines. The methodology to be used is descriptive, explanatory, field and quantitative, since we will use the interview as a means of investigation. A detailed study will be carried out on the non-compliance of the added value and its incidence on the fines applied that have the family micro-business Cyber Café Los Cañones, in order to reduce tax non-compliance, increase the tax culture and submit VAT returns in the established time, the same that is carried out according to the ninth digit of the RUC, and that the declaration is made correctly. | es_ES |
dc.description.abstract | El incumplimiento de las declaraciones tributarias afecta en su totalidad a los ingresos públicos, ya que produce insuficiencia de los recursos que se requieren para satisfacer las necesidades colectivas, causando un efecto perjudicial para la sociedad, es por esta razón que el incumplimiento de las declaraciones del impuesto agregado han instalado oficinas en diversos sectores de la Provincia, con la finalidad de controlar y mejorar la recaudación tributaria, logrando reducir el escape, pero este objetivo no se cumple en su totalidad; muchos de los contribuyentes no tienen el conocimiento necesario sobre las obligaciones tributarias que deben de cumplir, ocasionándoles sanciones. Dentro de los ingresos fiscales, el impuesto que más aporta al Presupuesto General del Estado es el IVA; el mismo que es un impuesto que los ecuatorianos pagan cuando se adquiere ciertos bienes y servicios. El propósito de este caso de estudio es determinar cómo incide el incumplimiento de las declaraciones del Impuesto al Valor Agregado en el nivel de multas. La metodología a utilizar es descriptiva, explicativa, de campo y cuantitativa, ya que utilizaremos como medio de investigación la entrevista. Se procederá a realizar un estudio minucioso al incumplimiento del valor agregado y su incidencia a las multas aplicadas que tienen la microempresa familiar Cyber Café Los Cañones, con la finalidad de reducir el incumplimiento tributario, aumentar la cultura tributaria y que presenten las declaraciones del IVA en el tiempo establecido, el mismo que se realiza de acuerdo al noveno dígito del RUC, y que la declaración la realicen de forma correcta. | es_ES |
dc.format.extent | 23 p. | es_ES |
dc.language.iso | es | es_ES |
dc.publisher | BABAHOYO: UTB, 2021 | es_ES |
dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
dc.subject | Administración tributaria | es_ES |
dc.subject | Micro empresa | es_ES |
dc.subject | Multas | es_ES |
dc.subject | IVA | es_ES |
dc.title | Estudio de incumplimiento de las declaraciones del impuesto al valor agregado y su incidencia en el nivel de multas aplicadas a la microempresa familiar Cyber Café Los Cañones | es_ES |
dc.type | bachelorThesis | es_ES |