Complejidad de transacciones con empresas inexistentes y sus efectos en la sociedad Etimaster S.A. periodo 2016
Fecha
2017
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Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La sociedad Etimaster, quien ejerce el papel principal en la presente investigación
objeto a estudio, se dedica a la comercialización de utensilios de cocina, juguetes, artículos de
hogar entre otros. Enfocándonos en el problema, que la Administración Tributaria consideró
que dicha sociedad realizó determinadas compras de bienes o servicios con alguna empresa
denominada como fantasma e inexistente, por ende, dicha sociedad se vio en la obligación de
presentar todas las evidencias jurídicas y económicas del caso para demostrar al Servicio de
Rentas Internas que la transacción efectuada fue para ellos real, es decir si existió el hecho
económico para Etimaster S.A.
Por lo que entre una de sus varias propuestas para solucionar dicha problemática
mencionada anteriormente tenemos a la implementación de un adecuado proceso de selección
de sus proveedores, ya que esto permite a la empresa que antes de comprar algún bien o
servicio, se efectúe el debido proceso contar con proveedores legales, que no representen
problemas a la Administración Tributaria y por ende al Fisco.
Para analizar los resultados de dicha problemática en las transacciones de compra de
bienes y servicios, fue aplicada la investigación cuali-cuantitativa, por otra parte se aplicó el
método deductivo, el tipo de investigación descriptiva, documental y de campo con
utilización de encuestas a varias personas claves de la compañía a estudio: Gerente General,
Contador de la Empresa y Jefe de Compras, con el objetivo de conocer toda la problemática y
analizar su situación para brindar soluciones estratégicas.
The company Etimaster, who plays the main role in the present research object to study, is dedicated to the commercialization of kitchen utensils, toys, household articles among others. Focusing on the problem, the Tax Administration considered that the company made certain purchases of goods or services with a company named as ghost and nonexistent, so that company was obliged to present all legal and economic evidence of the case to demonstrate to the Internal Revenue Service that the transaction was made for them real, ie if the economic fact existed for Etimaster S.A. Therefore, among one of its several proposals to solve the aforementioned problem, we have the implementation of an adequate process of selection of its suppliers, since this allows the company that before buying any good or service, the due process have legal providers, which do not represent problems to the Tax Administration and therefore to the Treasury. In order to analyze the results of this problem in the transactions of purchase of goods and services, qualitative-quantitative research was applied, on the other hand the deductive method was applied, the type of descriptive, documentary and field research using surveys to several key people of the company under study: General Manager, Company Accountant and Purchasing Manager, with the objective of knowing all the problems and analyzing their situation to provide strategic solutions.
The company Etimaster, who plays the main role in the present research object to study, is dedicated to the commercialization of kitchen utensils, toys, household articles among others. Focusing on the problem, the Tax Administration considered that the company made certain purchases of goods or services with a company named as ghost and nonexistent, so that company was obliged to present all legal and economic evidence of the case to demonstrate to the Internal Revenue Service that the transaction was made for them real, ie if the economic fact existed for Etimaster S.A. Therefore, among one of its several proposals to solve the aforementioned problem, we have the implementation of an adequate process of selection of its suppliers, since this allows the company that before buying any good or service, the due process have legal providers, which do not represent problems to the Tax Administration and therefore to the Treasury. In order to analyze the results of this problem in the transactions of purchase of goods and services, qualitative-quantitative research was applied, on the other hand the deductive method was applied, the type of descriptive, documentary and field research using surveys to several key people of the company under study: General Manager, Company Accountant and Purchasing Manager, with the objective of knowing all the problems and analyzing their situation to provide strategic solutions.
Descripción
Palabras clave
HECHO ECONÓMICO, EMPRESA FANTASMA, PROVEEDORES