Estudio del comercio informal en el mercado central del cantón Durán
Fecha
2018
Autores
Título de la revista
ISSN de la revista
Título del volumen
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.
Tax revenues from the Internal Revenue Service are largely the financing of the general budget of the state, that is why all informal merchants must contribute with the payment of their taxes according to their economic activity for the sustainability of the economy of the country. ; The present research project frames its relevance by its objective: "Determine the causes of the limited tax culture through surveys of informal merchants of the Durán Canton Recreation and how this influences the fulfillment of tax obligations". This work seeks to strengthen the tax culture of informal merchants so that they are directed to the formality of their businesses assimilating with responsibility the tax obligations that each taxpayer has and increasing the tax collection levels of the Tax Administration. For this purpose, surveys have been carried out for informal traders. Finally, it has been determined as an alternative solution the preparation of a tax guide aimed at informal traders for the correct procedure of their economic activities in the First Stage of the Recreation Canton Durán.
Tax revenues from the Internal Revenue Service are largely the financing of the general budget of the state, that is why all informal merchants must contribute with the payment of their taxes according to their economic activity for the sustainability of the economy of the country. ; The present research project frames its relevance by its objective: "Determine the causes of the limited tax culture through surveys of informal merchants of the Durán Canton Recreation and how this influences the fulfillment of tax obligations". This work seeks to strengthen the tax culture of informal merchants so that they are directed to the formality of their businesses assimilating with responsibility the tax obligations that each taxpayer has and increasing the tax collection levels of the Tax Administration. For this purpose, surveys have been carried out for informal traders. Finally, it has been determined as an alternative solution the preparation of a tax guide aimed at informal traders for the correct procedure of their economic activities in the First Stage of the Recreation Canton Durán.
Descripción
Palabras clave
COMERCIANTES INFORMALES, CULTURA TRIBUTARIA, OBLIGACIONES TRIBUTARIAS, CONTRIBUYENTE