Estudio del incumplimiento de las declaraciones del Impuesto al Valor Agregado y su incidencia en el nivel de multas aplicadas a la empresa Piladora Mia

Portilla Ayala, Valentina Isabel

dc.contributor.advisor	Morán Rodríguez, Susana
dc.contributor.author	Portilla Ayala, Valentina Isabel
dc.date.accessioned	2021-06-14T04:09:47Z
dc.date.available	2021-06-14T04:09:47Z
dc.date.issued	2021
dc.identifier.uri	http://dspace.utb.edu.ec/handle/49000/9751
dc.description	Tax collection is an act carried out by the state, and its objective is to gather all that capital to invest it and use it in different spaces, be they administrative, health, education, etc., so that this is possible, the obligations that the Taxpayers must comply, but unfortunately these obligations are not carried out on time by taxpayers. The investigation carried out in Piladora Mia, whose legal representative is Olivo Ayala Verónica Rocío is a Natural Person type taxpayer with RUC 1204554412001, was established by Mrs. Olivo on April 7, 2004. She is required to keep accounting and was established as an agent retention. Its main economic activity is Wholesale of Cereals (Grains) and seeds. It currently has two establishments, one in the city of Ventanas and the other in the city of Guayaquil. This work focused on the establishment of the city of Ventanas. At present, tax collection has improved in the country, and the Internal Revenue Service carries out controls so that natural and legal persons comply with their tax obligations and thus avoid paying incense fines. The Value Added Tax is a very important source of income for the country, since all the goods that are sold and the services that are provided are taxed with this tax.	es_ES
dc.description	Tax collection is an act carried out by the state, and its objective is to gather all that capital to invest it and use it in different spaces, be they administrative, health, education, etc., so that this is possible, the obligations that the Taxpayers must comply, but unfortunately these obligations are not carried out on time by taxpayers. The investigation carried out in Piladora Mia, whose legal representative is Olivo Ayala Verónica Rocío is a Natural Person type taxpayer with RUC 1204554412001, was established by Mrs. Olivo on April 7, 2004. She is required to keep accounting and was established as an agent retention. Its main economic activity is Wholesale of Cereals (Grains) and seeds. It currently has two establishments, one in the city of Ventanas and the other in the city of Guayaquil. This work focused on the establishment of the city of Ventanas. At present, tax collection has improved in the country, and the Internal Revenue Service carries out controls so that natural and legal persons comply with their tax obligations and thus avoid paying incense fines. The Value Added Tax is a very important source of income for the country, since all the goods that are sold and the services that are provided are taxed with this tax.	es_ES
dc.description.abstract	La recaudación fiscal es un acto que realiza el estado, y su objetivo es juntar todo ese capital para invertirlo y usarlo en diferentes espacios, sean estos administrativos, salud, educación, etc., para que esto sea posible se ha implementado las obligaciones que los contribuyentes deben de cumplir, pero lastimosamente estas obligaciones no son efectuadas a tiempo por los contribuyentes. La investigación que se realiza en la Piladora Mia cuya representante legal es Olivo Ayala Verónica Rocío es una contribuyente tipo Persona Natural con RUC 1204554412001, fue constituida por la señora Olivo el 07 de abril del 2004. Es obligada a llevar contabilidad y fue constituida como agente de retención. Su principal actividad económica es Venta al por mayor de Cereales (Granos) y semillas. Actualmente posee dos establecimientos, uno en la ciudad de Ventanas y otro en la ciudad de Guayaquil. Este trabajo se centró en el establecimiento de la ciudad de Ventanas. En la actualidad la recaudación tributaria ha mejorado en el país, y el Servicio de Rentas Internas realiza controles para que las personas naturales y jurídicas cumplan con sus obligaciones tributarias y así evitar pagar multas incensarías. El Impuesto al Valor Agregado es una fuente de ingreso muy importante del país, ya que todos los bienes que se venden y los servicios que se prestan son gravados con este impuesto.	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	Incumplimiento	es_ES
dc.subject	Obligaciones tributarias	es_ES
dc.subject	Ventanas	es_ES
dc.subject	Incidencia	es_ES
dc.title	Estudio del incumplimiento de las declaraciones del Impuesto al Valor Agregado y su incidencia en el nivel de multas aplicadas a la empresa Piladora Mia	es_ES
dc.type	bachelorThesis	es_ES