Impacto del Impuesto a la Salida de Divisas (ISD) en la recaudación tributaria y en el presupuesto general del estado, período 2009 – 2012
Fecha
2013
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Universidad de Guayaquil, Facultad de Ciencia Administrativas
Resumen
El presente proyecto de tesis tiene como objetivo analizar el Impacto del Impuesto a la Salida de Divisas (ISD) en la Recaudación Tributaria y en el Presupuesto General del Estado Ecuatoriano; ya que es uno de los principales impuestos, por cuanto, en la actualidad ocupa el tercer lugar en recaudación y amerita realizar un análisis desde su nacimiento hasta el ejercicio fiscal 2012 y poder tener un amplio horizonte de la variación y el Impacto del Impuesto a lo largo de estos últimos cuatro años. El Servicio de Rentas Internas está haciendo una fuerte labor para poder cobrar los
impuestos a los ciudadanos de forma más oportuna y eficaz. El gobierno ecuatoriano tiene la política de aplicar mano dura a los morosos; muchas veces se puede torcer este concepto y pensar que se está haciendo una persecución política a ciertos personajes. Adicionalmente se detalla las
variaciones de ISD, ya que inicialmente arrancó en el gobierno del Economista Rafael Correa Delgado en el año 2007 con un porcentaje del 0.5%, luego se aumentó al 1%, seguidamente al 2% y el porcentaje que rige en la actualidad es del 5%. Gracias a la recaudación de estos impuestos se financia aproximadamente el 40% del Presupuesto General del Estado, con lo cual el gobierno dispone de los recursos para realizar la gran inversión social y con esto dotar a los ecuatorianos paulatinamente con un nivel mejor de vida. Adicionalmente se debe manifestar que el presente trabajo consta de IV capítulos mismos que se encuentran detallados en la tabla de contenido y que se espera sea de aporte para la comunidad estudiantil y de producción en general.
This thesis aims to analyze the impact of the tax on foreign exchange outflow (ISD) in tax collection and the Ecuadorian State Budget, as it is one of the main taxes, because, currently ranks third in collection and analysis warrants from birth until fiscal year 2012 and to have a wide horizon of variation and the tax impact over the last four years. The Internal Revenue Service is making strong efforts to collect taxes from citizens in a more timely and effective way. The Ecuadorian government has a policy to implement tough on defaulters, many times you can twist this concept and think that it is making a political persecution of certain characters. Further, ISD variations are detailed since initially started in the government of Rafael Correa Delgado in 2007 with a rate of 0.5%, then increased to 1%, then 2% and the percentage currently governed is 5%. Through the collection of these taxes is financed approximately 40% of the State Budget, which the government has the resources to perform the great social investment and thereby gradually equip Ecuadorians with a better level of life. Additionally, it should state that the present work consists of IV chapters, the same as those detailed in the table of contents and is expected to contribute to the student community and overall production.
This thesis aims to analyze the impact of the tax on foreign exchange outflow (ISD) in tax collection and the Ecuadorian State Budget, as it is one of the main taxes, because, currently ranks third in collection and analysis warrants from birth until fiscal year 2012 and to have a wide horizon of variation and the tax impact over the last four years. The Internal Revenue Service is making strong efforts to collect taxes from citizens in a more timely and effective way. The Ecuadorian government has a policy to implement tough on defaulters, many times you can twist this concept and think that it is making a political persecution of certain characters. Further, ISD variations are detailed since initially started in the government of Rafael Correa Delgado in 2007 with a rate of 0.5%, then increased to 1%, then 2% and the percentage currently governed is 5%. Through the collection of these taxes is financed approximately 40% of the State Budget, which the government has the resources to perform the great social investment and thereby gradually equip Ecuadorians with a better level of life. Additionally, it should state that the present work consists of IV chapters, the same as those detailed in the table of contents and is expected to contribute to the student community and overall production.
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Estado, Impuestos, Divisas, Recaudación, Administración, Tributaria, Presupuesto