Impacto de reformas a la declaración patrimonial y en la Recaudación Tributaria
Fecha
2018
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidada de Guayaquil Facutad de Ciencias Administrativas
Resumen
La declaración patrimonial es un anexo dirigido a las personas naturales ecuatorianas o extranjeras residentes en Ecuador requerido por el SRI, Servicio de Rentas Internas, el cual se encuentra conformado por el total de sus activos y pasivos, este detalle debe ser ingresado en medio magnético a través de la página web del SRI, siempre y cuando cumplan ciertos montos respecto a los activos, no todas las personas naturales se encuentran obligadas a presentar este anexo de información. La información proporcionada por el contribuyente, es comparada mediante cruces de información de manera interna y con diferentes entidades públicas o privadas como son: Gobiernos Autónomos Descentralizados, Instituciones Financieras, Bolsa de valores, Instituto Ecuatoriano de Seguridad Social, entre otros. Para el estudio se empleó un método de investigación deductivo y cuantitativo, porque nos basamos en datos estadísticos, encuestas y entrevistas para poder ir de lo general a lo particular y así poder medir el impacto que tiene la falta de conocimiento de las reformas aplicadas en la declaración patrimonial, lo cual conlleva a una recaudación tributaria por pago de multas que en algunos caso serán voluntarias y en otros serán por notificaciones realizadas por el SRI.
The patrimonial declaration is an annex addressed to the Ecuadorian or foreign natural persons residing in Ecuador, required by the SRI, Internal Revenue Service, which is made up of the total of its assets and liabilities, this detail must be entered in a magnetic medium through the SRI website, provided that they meet certain amounts with respect to the assets, not all natural persons are obliged to present this information annex. The information provided by the taxpayer to the SRI, is compared through crossings of information internally and with different public or private entities such as: Decentralized Autonomous Governments, Financial Institutions, Stock Exchange, Ecuadorian Institute of Social Security, among others. For the study a method of deductive and quantitative research was used, because we rely on statistical data, surveys and interviews to go from the general to the particular and thus be able to measure the impact that the lack of knowledge of the reforms applied in the patrimonial declaration, which leads to a tax collection for payment of fines that in some cases will be voluntary and in others will be for notifications made by the SRI.
The patrimonial declaration is an annex addressed to the Ecuadorian or foreign natural persons residing in Ecuador, required by the SRI, Internal Revenue Service, which is made up of the total of its assets and liabilities, this detail must be entered in a magnetic medium through the SRI website, provided that they meet certain amounts with respect to the assets, not all natural persons are obliged to present this information annex. The information provided by the taxpayer to the SRI, is compared through crossings of information internally and with different public or private entities such as: Decentralized Autonomous Governments, Financial Institutions, Stock Exchange, Ecuadorian Institute of Social Security, among others. For the study a method of deductive and quantitative research was used, because we rely on statistical data, surveys and interviews to go from the general to the particular and thus be able to measure the impact that the lack of knowledge of the reforms applied in the patrimonial declaration, which leads to a tax collection for payment of fines that in some cases will be voluntary and in others will be for notifications made by the SRI.
Descripción
Palabras clave
ACTÍVOS, PASIVOS, DECLARACIÓN PATRIMONIAL, MULTAS