Incumplimiento tributario y su incidencia en la recaudación del servicio de rentas internas
Archivos
Fecha
2017-07
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
Los impuestos son una parte fundamental dentro de los ingresos del Estado Ecuatoriano, los mismos que ayudan a cumplir sus obligaciones sociales como lo detalla la Constitución de la República.
Para que el Estado pueda cumplir con sus obligaciones tiene una política tributaria que es la encargada de determinar la carga impositiva directa e indirecta para poder financiar los gastos públicos y a su vez redistribuir la riqueza.
En el Ecuador para poder cumplir con la política tributaria se estableció la creación de un organismo encargado de la recaudación tributaria, es así como nace el Servicio de Rentas Internas , que deberá cumplir con los objetivos de eficiencia recaudatoria basados en los principios de justicia, equidad y neutralidad .
Este trabajo tiene como objetivo proponer medidas que ayuden a disminuir el incumplimiento tributario y a su vez mejorar la recaudación tributaria para que de esta forma haya un incremento en los ingresos tributarios y se puedan financiar las obras en el país sin necesidad de préstamos externos e internos.
Taxes are a fundamental part of the income of the Ecuadorian State, the same ones that help fulfill their social obligations as detailed in the Constitution of the Republic. In order for the State to comply with its obligations, it has a tax policy that is responsible for determining the direct and indirect tax burden in order to finance public expenditures and in turn redistribute wealth. In Ecuador, in order to comply with the tax policy, the creation of an agency was set up in charge of tax collection. This is how the Internal Revenue Service was born, which must comply with the collection efficiency objectives based on the principles of justice, equity and neutrality. This paper aims to propose measures that will help reduce tax noncompliance and, in turn, improve tax collection so that there is an increase in tax revenues and can finance works in the country without the need for external and internal loans.
Taxes are a fundamental part of the income of the Ecuadorian State, the same ones that help fulfill their social obligations as detailed in the Constitution of the Republic. In order for the State to comply with its obligations, it has a tax policy that is responsible for determining the direct and indirect tax burden in order to finance public expenditures and in turn redistribute wealth. In Ecuador, in order to comply with the tax policy, the creation of an agency was set up in charge of tax collection. This is how the Internal Revenue Service was born, which must comply with the collection efficiency objectives based on the principles of justice, equity and neutrality. This paper aims to propose measures that will help reduce tax noncompliance and, in turn, improve tax collection so that there is an increase in tax revenues and can finance works in the country without the need for external and internal loans.
Descripción
PDF
Palabras clave
PRESUPUESTO GENERAL DEL ESTADO, RECAUDACIÓN DE IMPUESTOS, SERVICIO DE RENTAS INTERNAS, POLÍTICAS TRIBUTARIAS