Análisis de la evasión tributaria en el período 2010 - 2014 diseño de una propuesta de capacitación tributaria para comerciantes del sector la bahía en la Ciudad de Guayaquil
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2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El desarrollo de la presente investigación tiene como objetivo diseñar un plan de capacitación tributaria para los comerciantes del sector La Bahía en la ciudad de Guayaquil para el periodo comprendido entre el año 2016 al 2017, que contribuya a la disminución de los índices de evasión tributaria. Problemática que ha sido identificada debido a la falta de cultura tributaria que existe en este sector, el cual se ha popularizado desde la década de 1960 debido a la forma de negociación que existe entre vendedores y clientes, pero que a su vez representa un problema tributario para el Estado, al no haber ventas declaradas ya que se omite la entrega de soportes como facturas o notas de venta. La evasión tributaria como tal, es el impago voluntario de los impuestos exigidos por el Estado; debido a su actividad ilícita se convierte en un delito, el cual implica sanciones que van desde sanciones pecuniarias hasta prisión, según el Código tributario ecuatoriano. Como población y muestra se analizó a un grupo de 203 comerciantes que pertenecen a las asociaciones registradas en la SEPS. Acorde a los resultados se determinó que los comerciantes no poseen mucho conocimiento sobre el Régimen Impositivo Simplificado Ecuatoriano ni sus beneficios al a sociedad o a sus propios negocios, sin embargo, no se muestran indiferentes a la posibilidad de integrarse a este sistema. La propuesta vinculada a la problemática se basa en la creación de capacitaciones para los comerciantes informales del sector de la Bahía, con el fin de introducirlos a los aspectos claves del Código Tributario, así como las diversas sanciones vinculadas a la defraudación tributaria. Además de disipar dudas esenciales sobre los procesos del RISE y la emisión de comprobantes como las notas de venta.
The development of the present investigation aims at designing a tax training plan for the traders of the La Bahía sector in the city of Guayaquil for the period from 2016 to 2017, which contributes to the reduction of rates of tax evasion. A problem that has been identified due to the lack of tax culture that exists in this sector, which has been popularized since the 1960s due to the negotiation that exists between sellers and customers, but which in turn represents a tax problem For the State, in the absence of declared sales since the delivery of media such as invoices or sales notes is omitted. Tax evasion as such is the voluntary default of the taxes demanded by the State; Due to its illicit activity becomes a crime, which involves sanctions ranging from pecuniary sanctions to imprisonment, per the Ecuadorian Tax Code. As population and sample, a group of 203 traders belonging to associations registered with SEPS were analyzed. Per the results, it was determined that traders do not have much knowledge about the Ecuadorian Simplified Tax Regime nor its benefits to the company or its own businesses, however, they are not indifferent to the possibility of integrating to this system. The proposal related to the problem is based on the creation of training for informal traders in the Bay sector, with the purpose of introducing them to the key aspects of the Tax Code, as well as the various sanctions related to tax evasion. In addition to dissipating essential doubts about the processes of the RISE and the emitting of vouchers as the sales notes.
The development of the present investigation aims at designing a tax training plan for the traders of the La Bahía sector in the city of Guayaquil for the period from 2016 to 2017, which contributes to the reduction of rates of tax evasion. A problem that has been identified due to the lack of tax culture that exists in this sector, which has been popularized since the 1960s due to the negotiation that exists between sellers and customers, but which in turn represents a tax problem For the State, in the absence of declared sales since the delivery of media such as invoices or sales notes is omitted. Tax evasion as such is the voluntary default of the taxes demanded by the State; Due to its illicit activity becomes a crime, which involves sanctions ranging from pecuniary sanctions to imprisonment, per the Ecuadorian Tax Code. As population and sample, a group of 203 traders belonging to associations registered with SEPS were analyzed. Per the results, it was determined that traders do not have much knowledge about the Ecuadorian Simplified Tax Regime nor its benefits to the company or its own businesses, however, they are not indifferent to the possibility of integrating to this system. The proposal related to the problem is based on the creation of training for informal traders in the Bay sector, with the purpose of introducing them to the key aspects of the Tax Code, as well as the various sanctions related to tax evasion. In addition to dissipating essential doubts about the processes of the RISE and the emitting of vouchers as the sales notes.
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EVASIÓN TRIBUTARIA, IMPUESTOS, CULTURA TRIBUTARIA, SANCIÓNES