Diseño de estrategias para realizar capacitaciones tributarias dirigidas a personas naturales y microempresas del Cantón Daule
Fecha
2013
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente trabajo contiene estrategias para realizar capacitaciones tributarias destinadas a los contribuyentes residentes en el Cantón Daule. La misma que se realiza por medio de un plan estratégico en el que se lleva a cabo el método de observación. Se establecieron los objetivos de identificar las falencias frecuentes del proceso de declaración de impuestos y diseñar estrategias para realizar capacitaciones tributarias dirigidas a personas naturales y microempresas para cumplir el eficientemente pago de impuestos, se tomó como referencia el código tributario y sus reglamentos además de información científica que contribuyó a la investigación del presente trabajo. Se ha observado un alto índice de crecimiento de negocios y actividades comerciales, por lo cual debería existir una simetría entre los impuestos recaudados y los negocios existentes, sin embargo en la actualidad se evidencia que sólo un 0,0015% según datos del SRI corresponden a la recaudación de impuestos, a su vez se obtuvo una población de 1875 conformada por las personas naturales y microempresas de la cual se tomó una muestra de 300 contribuyentes que sirvió para realizar las encuestas que permitieron la comprobación de las hipótesis que más del 50% de la evasión de impuestos por parte de los contribuyentes y la existencia de declaraciones erróneas responde a la falta de conocimientos sobre temas tributarios, de acuerdo a este resultado se determinó el diseño del plan para la creación del centro de capacitación tributaria evidenciándose que más del 80% de los contribuyentes estarán dispuestos a asistir, también se comprobó que 6 de cada 10 contribuyente es sancionado por parte del SRI. Como preámbulo para motivar al contribuyente se realizará una feria llamada “Creando Cultura Tributaria” en la que se pondrá de manifiestos las actividades a realizar en el centro de capacitación.
This paper contains strategies for tax trainings designed to resident taxpayers in Canton Daule. The same is done by a strategic plan which performs the method of observation. Objectives were established to identify frequent failures tax process and design strategies for targeted tax training to individuals and micro enterprises to meet the tax efficiently, reference was made to the tax code and its regulations in addition to scientific who contributed to the research of this paper. There has been a high growth business and commercial activities, so there should be symmetry between taxes collected and existing businesses, however it is now clear that only 0.0015% as SRI data correspond to tax collection, in turn obtained a population comprised 1875 individuals and microenterprises in which a sample of 300 taxpayers who helped to conduct the surveys that allowed the testing of hypotheses that over 50% of tax evasion by taxpayers and the existence of misstatements in response to lack of knowledge on tax issues, according to this result we design the plan for the creation of tax training center and conclude that more than 80% of taxpayers will be willing to attend, also found that 6 in 10 taxpayers is sanctioned by the SRI. As a preamble to motivate the taxpayer will be a show called "Creating Culture Tax" which will manifest the activities undertaken in the training center
This paper contains strategies for tax trainings designed to resident taxpayers in Canton Daule. The same is done by a strategic plan which performs the method of observation. Objectives were established to identify frequent failures tax process and design strategies for targeted tax training to individuals and micro enterprises to meet the tax efficiently, reference was made to the tax code and its regulations in addition to scientific who contributed to the research of this paper. There has been a high growth business and commercial activities, so there should be symmetry between taxes collected and existing businesses, however it is now clear that only 0.0015% as SRI data correspond to tax collection, in turn obtained a population comprised 1875 individuals and microenterprises in which a sample of 300 taxpayers who helped to conduct the surveys that allowed the testing of hypotheses that over 50% of tax evasion by taxpayers and the existence of misstatements in response to lack of knowledge on tax issues, according to this result we design the plan for the creation of tax training center and conclude that more than 80% of taxpayers will be willing to attend, also found that 6 in 10 taxpayers is sanctioned by the SRI. As a preamble to motivate the taxpayer will be a show called "Creating Culture Tax" which will manifest the activities undertaken in the training center
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Palabras clave
CULTURA TRIBUTARIA, CONCIENCIA TRIBUTARIA, IMPUESTOS, TRIBUTOS