Recaudación de impuestos (RISE) en el sector “Huayna Capac” de Guayaquil, 2013- 2014
Fecha
2017
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Universidad de Guayaquil
Resumen
El presente trabajo de investigación consistió en un estudio sobre la recaudación de los impuestos tributarios a los comerciantes del sector de la bahía de Guayaquil, específicamente del área comercial “Huayna Capac; cabe indicar que en el lugar mencionado allí se daba una gran evasión de impuestos por tratarse de un comercio informal, para ello las entidades tributarias encargadas del cumplimiento de la obligación tributaria hicieron una serie de socialización e implementaron el sistema del régimen impositivo simplificado (RISE). Este trabajo se lo realiza como requisito exigido por la Facultad de Ciencias Administrativas de la Universidad de Guayaquil previo a la obtención del título de Contador Público Autorizado, en él se ha empleado los conocimientos adquiridos en las diversas cátedras dictadas por docentes con una gran trayectoria, poniéndolo a disposición a estudiantes, profesores y personas que deseen obtener información sobre el tema tributario.
This research was a study on the collection of tax to traders Bay of Guayaquil sector, specifically the commercial area "Huayna Capac taxes; it should be noted that in that place there was a tax evasion because it is an informal trade, responsible for this tax authorities of compliance with the tax obligation made a series of socialization and implemented the simplified taxation system (RISE). That work is done as a requirement of the Faculty of Administrative Sciences at the University of Guayaquil prior to obtaining the title of Certified Public Accountant, it has-been used the knowledge acquired in the various lectures by teachers Given with a great track record, making it available to students, teachers and individuals wishing to obtain information on the tax issue.
This research was a study on the collection of tax to traders Bay of Guayaquil sector, specifically the commercial area "Huayna Capac taxes; it should be noted that in that place there was a tax evasion because it is an informal trade, responsible for this tax authorities of compliance with the tax obligation made a series of socialization and implemented the simplified taxation system (RISE). That work is done as a requirement of the Faculty of Administrative Sciences at the University of Guayaquil prior to obtaining the title of Certified Public Accountant, it has-been used the knowledge acquired in the various lectures by teachers Given with a great track record, making it available to students, teachers and individuals wishing to obtain information on the tax issue.
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Palabras clave
COMERCIANTES, COMERCIO INFORMAL, IMPOSITIVO, OBLIGACIÓN TRIBUTARIA, RÉGIMEN SIMPLIFICADO