Facturación electrónica: incidencia en la recaudación fiscal a contribuyentes especiales de Guayaquil
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2016-09
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
La administración tributaria, en uso de sus facultades recaudadoras y reguladoras de la Política Fiscal del Estado, determina las estrategias a seguir para mejorar la cultura tributaria, supervisando la correcta aplicación de las leyes por parte de los contribuyentes, priorizando siempre, la recaudación fiscal, que es uno de los principales ingresos del Presupuesto General del Estado.
Al ser el Servicio de Rentas Internas el administrador de los dineros que los contribuyentes aportan por medio de los impuestos, entre sus obligaciones, está la de mantener permanentemente informados, demostrando el uso de los mismos, de acuerdo a la política de estado, por lo que pone a consideración de los contribuyentes, el reporte de labores anual, que sintetiza en su contenido los logros y metas alcanzadas por la Institución durante el periodo fiscal, por lo que analizaremos la información referente a la recaudación y su impacto por la facturación de contribuyentes especiales de Guayaquil.
Durante el desarrollo del presente trabajo especial de titulación, analizaremos los cambios en la legislación tributaria así como de las recaudaciones durante el periodo de voluntariedad de este proceso mediante la investigación empírica
Tax administration, in use of its collecting and regulatory Fiscal Policy State authority determines the strategies to follow to improve the tax culture, overseeing the correct implementation of laws by taxpayers, always giving priority, tax collection, which is one of the main income of the General Budget. As the SRI administrator of the money that taxpayers contribute through taxes, among its duties is to maintain constantly informed, demonstrating the use of them, according to state policy, which puts consideration of taxpayers, the report annual work, which summarizes its content, achievements and goals achieved by the Bank during the fiscal period, so analyze information concerning the collection and its impact on the turnover of special taxpayers of Guayaquil . During the development of this special work qualifications, we analyze changes in tax legislation as well as revenues during the voluntariness of this process by empirical research
Tax administration, in use of its collecting and regulatory Fiscal Policy State authority determines the strategies to follow to improve the tax culture, overseeing the correct implementation of laws by taxpayers, always giving priority, tax collection, which is one of the main income of the General Budget. As the SRI administrator of the money that taxpayers contribute through taxes, among its duties is to maintain constantly informed, demonstrating the use of them, according to state policy, which puts consideration of taxpayers, the report annual work, which summarizes its content, achievements and goals achieved by the Bank during the fiscal period, so analyze information concerning the collection and its impact on the turnover of special taxpayers of Guayaquil . During the development of this special work qualifications, we analyze changes in tax legislation as well as revenues during the voluntariness of this process by empirical research
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Tributación
Palabras clave
FACTURACIÓN ELECTRÓNICA, RECAUDACIÓN FISCAL, REGLAMENTOS