Estudios de la recaudación tributaria en los comerciantes informales del Recreo de Durán
Fecha
2017
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Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Los ingresos tributarios del Servicio de Rentas Internas, forman en gran parte el
financiamiento del presupuesto general del estado, es por ello todos los comerciantes
informales deben contribuir con el pago de sus impuestos de acuerdo a su actividad
económica para la sostenibilidad de la economía del país; el presente proyecto
investigativo enmarca su relevancia por su objetivo: “Determinar las causas de la
limitada cultura tributaria mediante encuestas a los comerciantes informales del Recreo
del Cantón Durán y como este influye en el cumplimiento de las obligaciones
tributarias”. Este trabajo busca fortalecer la cultura tributaria de los comerciantes
informales para que se encaminen a la formalidad de sus negocios asimilando con
responsabilidad las obligaciones tributarias que cada contribuyente tenga e incrementar
los niveles recaudatorios de la Administración Fiscal. Para el efecto, se han realizado
encuestas a los comerciantes informales. Finalmente se ha determinado como
alternativa de solución la elaboración de una guía tributaria dirigida a los comerciantes
informales para el correcto procedimiento de sus actividades económicas en la Primera
Etapa del Recreo del Cantón Durán.
The tax revenues of the S.R.I., constitute largely the financing of the general budget of the state, that is why all informal traders must contribute paying their taxes according to their economic activity for sustainability of the economy of country; The current research project highlights its relevance for its goals: “To find the causes of limited tax culture through surveys of informal traders of El Recreo of the canton Duran, and how this influences complying tax obligations.” This work seeks to strengthen the tax culture of the informal traders so that they are directed to formalize their businesses assimilating with responsibility the tax collection levels of the tax administration. For this purpose, informal merchants have been surveyed. Finally, it has been determined as an alternative solution elaborating a tax guide aimed to informal traders for the correct procedure of their economic activities in the first stage of El Recreo of the Duran canton.
The tax revenues of the S.R.I., constitute largely the financing of the general budget of the state, that is why all informal traders must contribute paying their taxes according to their economic activity for sustainability of the economy of country; The current research project highlights its relevance for its goals: “To find the causes of limited tax culture through surveys of informal traders of El Recreo of the canton Duran, and how this influences complying tax obligations.” This work seeks to strengthen the tax culture of the informal traders so that they are directed to formalize their businesses assimilating with responsibility the tax collection levels of the tax administration. For this purpose, informal merchants have been surveyed. Finally, it has been determined as an alternative solution elaborating a tax guide aimed to informal traders for the correct procedure of their economic activities in the first stage of El Recreo of the Duran canton.
Descripción
Palabras clave
CULTURA TRIBUTARIA, COMERCIANTES INFORMALES, DESCONOCIMIENTO TRIBUTARIO