Impacto en la recaudación de la zona 8 por la informalidad tributaria caso: Asociación 26 de Mayo
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La investigación presenta ideas que permiten analizar el “Impacto en la recaudación de
la Zona 8 por la informalidad tributaria caso: Asociación 26 de Mayo”, que genera en el recinto
Higuerón por la informalidad del pago en las obligaciones tributarias y el beneficio que
obtendrá la comunidad del recinto, si las exoneraciones de la asociación fueran levantadas. El
análisis determinó que una exoneración del pago del tributo a la Asociación 26 de Mayo, no
obtuvo los resultados deseados por las informalidades en la presentación de los documentos
formales a las entidades de control. El análisis permitió determinar que la exoneración
perjudica a los pobladores del recinto Higuerón por los beneficios sociales que dejan de percibir
por parte del Estado, si se pagara el impuesto. Los métodos utilizados fueron de carácter
cualitativos y cuantitativos, en la determinación del ingreso de la producción arrocera y del
cálculo del Impuesto a la Renta, enfocados en el planteamiento de la hipótesis y la
determinación de las variables.
The research presents ideas that allow us to analyze the "Impact on the collection of Zone 8 due to the tax informality case: May 26 association", which is generated in the Higuerón site due to the informality of the payment in the tax obligations and the benefit obtained by the community of the site, if the association exonerations were lifted. The analysis determined that an exoneration of the payment of the tribute to the Association May 26, did not obtain the desired results for the informalities in the presentation of the formal documents to the control entities. The analysis made it possible to determine that the exemption harms the inhabitants of the new Higuerón because of the social benefits that the State does not receive, if the tax were paid. The methods used were qualitative and quantitative, in the determination of the income of the rice production and the calculation of the Income Tax, focused on the hypothesis and the determination of the variables.
The research presents ideas that allow us to analyze the "Impact on the collection of Zone 8 due to the tax informality case: May 26 association", which is generated in the Higuerón site due to the informality of the payment in the tax obligations and the benefit obtained by the community of the site, if the association exonerations were lifted. The analysis determined that an exoneration of the payment of the tribute to the Association May 26, did not obtain the desired results for the informalities in the presentation of the formal documents to the control entities. The analysis made it possible to determine that the exemption harms the inhabitants of the new Higuerón because of the social benefits that the State does not receive, if the tax were paid. The methods used were qualitative and quantitative, in the determination of the income of the rice production and the calculation of the Income Tax, focused on the hypothesis and the determination of the variables.
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Palabras clave
IMPUESTO A LA RENTA, ASOCIACIÓN, FINANZAS, TRIBUTOS