Las sanciones tributarias y su incidencia en la recaudación del Ecuador 2007-2015
Fecha
2016-10-16
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
El objetivo es analizar la incidencia en la recaudación fiscal generada por
concepto de sanciones tributarias en el Ecuador, durante el periodo 2007-2015, además de
verificar si las sanciones cumplen con la finalidad en la sociedad, de prevenir el incumplimiento
de las obligaciones establecidas en la normativa tributaria.
El desarrollo tiene un enfoque cuantitativo - cualitativo y la metodología aplicada
es análisis – síntesis. Por lo tanto se recopilarán y analizarán, todos los hechos y cifras, tomadas
de las páginas del SRI, Ministerio de Finanzas, tesis, además de entrevistas a directivos para
profundizar y contrastar la información.
Finalmente podemos decir que la incidencia de recaudación por sanciones durante
el periodo de estudio representan el 0.52% en promedio sobre la recaudación tributaria en el
Ecuador.
El aporte por sanciones en la recaudación es mínimo, cumplen con el objetivo de
influir en la sociedad para que cumplan con las obligaciones establecidas mostrando un 106% de
cumplimiento en promedio durante el periodo de estudio, es importante seguir trabajando en las
nuevas generaciones para afianzar una cultura tributaria basada en la conciencia social,
entendiendo que la recaudación tributaria sirve para financiar los distintos servicios que el
Estado otorga a sus ciudadanos.
The aim of this thesis is to analyze the impact on tax revenue generated by concept of tax penalties in Ecuador during 2007-2015 period, in addition to verify whether sanctions fulfill the purpose in society, to prevent the breach of obligations established on tax regulations. The development has a quantitative - qualitative approach and the methodology applied is analysis - synthesis. Therefore all the facts and figures has been collected from the web pages of SRI, Ministry of Finance, theses, also interviews with executives have been taken in order to go further and contrast information. Finally we can say that the average incidence of revenue by penalties during the study period represent 0.52% on tax collection in Ecuador. The contribution by penalties on tax collection is minimal, reaching the objective of influencing society to fulfill the obligations showing 106% of compliance on average over the study period, it is important to continue working on new generations to entrench a tax-paying culture based on social awareness, understanding that tax revenue is used to finance the various services that the state provides to its citizens.
The aim of this thesis is to analyze the impact on tax revenue generated by concept of tax penalties in Ecuador during 2007-2015 period, in addition to verify whether sanctions fulfill the purpose in society, to prevent the breach of obligations established on tax regulations. The development has a quantitative - qualitative approach and the methodology applied is analysis - synthesis. Therefore all the facts and figures has been collected from the web pages of SRI, Ministry of Finance, theses, also interviews with executives have been taken in order to go further and contrast information. Finally we can say that the average incidence of revenue by penalties during the study period represent 0.52% on tax collection in Ecuador. The contribution by penalties on tax collection is minimal, reaching the objective of influencing society to fulfill the obligations showing 106% of compliance on average over the study period, it is important to continue working on new generations to entrench a tax-paying culture based on social awareness, understanding that tax revenue is used to finance the various services that the state provides to its citizens.
Descripción
Recaudación de impuestos
Palabras clave
SANCIONES, RECAUDACIÓN, TRIBUTACIÓN