Análisis del impacto del ICE en las membresías del Club Roof London categorizado desde el 2014
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2016-09
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
Este trabajo trata sobre el Impuesto a los Consumos Especiales, aplicado a las membresías y cuotas sociales a los clubes que se han categorizado como “Institución Recreativa Privada” después de la emisión de la nueva ley del deporte. Adicionalmente también se describe brevemente la evolución tributaria del Ecuador y como a través de la historia el tributo fue formando parte importante, después del petróleo, de las partidas de ingresos del presupuesto del estado; también la transformación de la administración tributaria que tuvo el país luego de que se creó el Servicio de Renta Internas; y de esta manera mejorar el control y la recaudación de tributos.
Actualmente el estado ecuatoriano cuenta con tributos directos e indirectos, el desarrollo de este trabajo se ha enfoca en uno de los tributos indirectos y específico como lo es el “Impuesto a los Consumos Especiales”, dado a que este impuesto solo grava a productos y servicios considerados suntuarios o de difícil adquisición. El Impuesto a los Consumos Especiales es un tributo que tomo fuerza a partir de la emisión de la Ley de equidad Tributaria y a partir de esa reforma este tributo a incrementando las recaudaciones del SRI.
Para el desarrollo de la presente investigación se adoptó la metodología descriptiva, que permite evidenciar el tributo indirecto ha incidido económicamente; el “Impuesto a los Consumos Especiales” en los servicios de un club categorizado como “Privado recreativo y entretenimiento”, a partir del año 2014.
This paper deals with the Special Consumption Tax on applied to membership and social clubs that have been categorized as "Private Institution Recreativa" after the issuance of the new sports law quotas. In addition it also briefly describes the evolution of Ecuador Tax as through history tribute important part was formed after oil, items of income of the state budget; also the transformation of the tax administration that took over the country after the Internal revenve service was created; and thus improve control and tax collection. Currently the ecuadorian state has direct and indirect taxes, the development of this work has focused on one of the indirect and specific taxes such as the "Tax Special Consumption", given that this tax is only imposed on goods and services considered luxuries or difficult to acquire. Tax Special Consumption is a tribute that took force from the issuance of the Law on Tax Equity and from that reform this tribute to increasing revenues of SRI. For the development of research for this paper the descriptive methodology was adopted, which will allow me to show that the indirect tax "Tax Special Consumption" on the services of a Club categorized "recreational Private and entertainment," from 2014 has affected economically.
This paper deals with the Special Consumption Tax on applied to membership and social clubs that have been categorized as "Private Institution Recreativa" after the issuance of the new sports law quotas. In addition it also briefly describes the evolution of Ecuador Tax as through history tribute important part was formed after oil, items of income of the state budget; also the transformation of the tax administration that took over the country after the Internal revenve service was created; and thus improve control and tax collection. Currently the ecuadorian state has direct and indirect taxes, the development of this work has focused on one of the indirect and specific taxes such as the "Tax Special Consumption", given that this tax is only imposed on goods and services considered luxuries or difficult to acquire. Tax Special Consumption is a tribute that took force from the issuance of the Law on Tax Equity and from that reform this tribute to increasing revenues of SRI. For the development of research for this paper the descriptive methodology was adopted, which will allow me to show that the indirect tax "Tax Special Consumption" on the services of a Club categorized "recreational Private and entertainment," from 2014 has affected economically.
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TRIBUTO, CATEGORIZACIÓN, OBLIGACIÓN TRIBUTARIA