Implementación de un balance scorecard para mejorar las recaudaciones tributarias del sector atunero de Manta.
Fecha
2016-08
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
La investigación fue enmarcada en la modalidad teórica, de campo y cuantitativa, para la interpretación de la información recolectada, razón por la cual la metodología fue de tipo inductivo, deductivo y analítico, dada la problemática de la investigación, que fue proponer la implementación de un Balanced Scorecard que permita mejorar las recaudaciones tributarias del sector atunero de Manta y la hipótesis planteada señaló que mediante la implementación de un Balanced Scorecard dirigido al sector empresarial atunero de Manta se podrá simplificar el cobro de las obligaciones tributarias de forma eficaz a las empresas que conforman este sector. Por lo cual se concluyó que existe un total desconocimiento, ya que los sistemas de información tecnológicos por parte de las empresas atuneras son deficientes y desactualizado. Además el sistema de información del Servicio de Rentas Internas que opera en Manta es no es nada eficiente, por ello los bajos conocimientos y falta de una cultura tributaria, lo cual motiva el poco interés de aportar a la administración tributaria, y se determinó que el Servicio de Rentas Internas no capacita al sector empresarial atunero y los empresarios se encuentra desactualizado, que se evidencia en un desfase en los aportes tributarios de este sector, por la falta de tecnología actualizada que permita la implementación del Balanced Scorecard, lo cual confirma la necesidad de su implementación.
The research was framed in the theoretical and field mode, and at the same time was quantitative, which allowed us to establish figures for the interpretation of the information collected, why the methodology was inductive, deductive and analytical type, given the problems of research, which was proposing the implementation of a Balanced Scorecard that allows to improve tax collections tuna industry Manta and for that the companies in the tuna sector of Manta for a comparative analysis according to tax collection were identified. Likewise, the volume of exports was determined and establish whether tax collection reflects a real contribution to implementing the Balanced Scorecard as a technological means to improve tax collection and reduce fines and tax evasion. The hypothesis stated that by implementing a Balanced Scorecard aimed at the business sector Manta tuna may simplify the collection of tax obligations effectively the companies in this sector. Therefore it was concluded that there is a total ignorance, since technological information systems by the tuna companies are poor and outdated. In addition, the information system Internal Revenue Service operating in Manta is it's nothing efficient, so low skills and lack of a tax culture, which motivates little interest to contribute to the tax administration, and determined that the Internal Revenue service does not enable the business sector tuna and entrepreneurs is outdated, as evidenced by a lag in tax contributions of this sector, the lack of updated technology that enables the implementation of the Balanced Scorecard, which confirms the need implementation.
The research was framed in the theoretical and field mode, and at the same time was quantitative, which allowed us to establish figures for the interpretation of the information collected, why the methodology was inductive, deductive and analytical type, given the problems of research, which was proposing the implementation of a Balanced Scorecard that allows to improve tax collections tuna industry Manta and for that the companies in the tuna sector of Manta for a comparative analysis according to tax collection were identified. Likewise, the volume of exports was determined and establish whether tax collection reflects a real contribution to implementing the Balanced Scorecard as a technological means to improve tax collection and reduce fines and tax evasion. The hypothesis stated that by implementing a Balanced Scorecard aimed at the business sector Manta tuna may simplify the collection of tax obligations effectively the companies in this sector. Therefore it was concluded that there is a total ignorance, since technological information systems by the tuna companies are poor and outdated. In addition, the information system Internal Revenue Service operating in Manta is it's nothing efficient, so low skills and lack of a tax culture, which motivates little interest to contribute to the tax administration, and determined that the Internal Revenue service does not enable the business sector tuna and entrepreneurs is outdated, as evidenced by a lag in tax contributions of this sector, the lack of updated technology that enables the implementation of the Balanced Scorecard, which confirms the need implementation.
Descripción
Finanzas
Palabras clave
BALANCED SCORECARD, RECAUDACIONES TRIBUTARIAS, MEDIO AMBIENTE