Incidencia de la cultura tributaria en el proceso de recaudación de impustos de la provincia Santa Elena, período 2011-2015
Fecha
2016-09
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
La recaudación tributaria en la provincia Santa Elena, durante los últimos años ha
tenido un incremento paulatino, debido a una adecuada administración de la gestión de cobro
por parte del ente controlador – Servicio de Rentas Internas (S.R.I.), y a las reformas
implementadas en los últimos tiempos. Sin embargo, el monto recaudado por las sanciones
aplicadas mantuvo una tendencia al aumento. Adicional a ello se encuentra el nivel de
preparación de la ciudadanía del lugar en materia tributaria, lo que promueve un análisis de
las acciones de instrucción que han sido ofrecidas por el Servicio de Rentas Internas y a
aseverar que la capacitación tributaria no llega al ciudadano común debido a que las
capacitaciones In Situ se realizan en los principales cantones de las provincias del Ecuador.
La investigación que se realiza analiza la incidencia de la cultura tributaria en la recaudación
de los impuestos de la provincia de Santa Elena a partir de una metodología cualitativa con
enfoque exploratorio-descriptivo y propone una Guía metodológica para crear formadores
en materia tributaria en asociación con gremios de la localidad como una estrategia para
lograr un mejoramiento en la toma de decisiones acerca de los aspectos y problemas que se
encuentran en la comunidad y contribuir a la formación y el desarrollo de la conciencia
ciudadana.
Tax collection in the province Santa Elena, in recent years has been a gradual increase, due to proper management of the collection management by the controlling entity - Internal Revenue Service (SRI), and reforms implemented in recent time. However, the amount raised by the sanctions maintained a rising trend. In addition to this is the level of preparedness of citizens of where tax matters, which promotes an analysis of training activities that have been offered by the Internal Revenue Service and assert that the tax training does not reach the ordinary citizen because to in Situ trainings are held in the main districts of the provinces of Ecuador. The research conducted analyzes the incidence of the tax culture in the collection of taxes in the province of Santa Elena from a qualitative methodology exploratory-descriptive approach and proposes a methodological guide to create trainers on tax issues in partnership with unions of the town as a strategy to achieve an improvement in decision making about issues and problems encountered in the community and contribute to the formation and development of public awareness.
Tax collection in the province Santa Elena, in recent years has been a gradual increase, due to proper management of the collection management by the controlling entity - Internal Revenue Service (SRI), and reforms implemented in recent time. However, the amount raised by the sanctions maintained a rising trend. In addition to this is the level of preparedness of citizens of where tax matters, which promotes an analysis of training activities that have been offered by the Internal Revenue Service and assert that the tax training does not reach the ordinary citizen because to in Situ trainings are held in the main districts of the provinces of Ecuador. The research conducted analyzes the incidence of the tax culture in the collection of taxes in the province of Santa Elena from a qualitative methodology exploratory-descriptive approach and proposes a methodological guide to create trainers on tax issues in partnership with unions of the town as a strategy to achieve an improvement in decision making about issues and problems encountered in the community and contribute to the formation and development of public awareness.
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CAPACITACIÓN, IMPUESTOS, MULTAS