La importancia de los contribuyentes especiales en la recaudación de impuestos del Ecuador. Período 2012-2017
Archivos
Fecha
2018-08-05
Autores
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil. Facultad de Ciencias Económicas
Resumen
El presente trabajo mantiene el objetivo principal de analizar la importancia que el
grupo de sujetos pasivos del sistema tributario ecuatoriano, denominado como
contribuyentes especiales, posee frente a la recaudación de impuestos obtenida durante
los años 2012 al 2017. La metodología utilizada será de tipo descriptiva e histórica con
lo que se podrá evidenciar la evolución de los ingresos públicos obtenidos por la
existencia de este mecanismo de control utilizado por la Autoridad Tributaria (SRI). De
igual forma se dilucidará la incidencia que los Contribuyentes Especiales generan en
indicadores socioeconómicos como el empleo, analizando las actividades económicas y
jurisdicción territorial en los que se desenvuelven estos contribuyentes. Finalmente se
determina la participación de la recaudación tributaria obtenida mediante la aplicación
de impuestos a los CE y como este monto contribuye a la generación de tributos del
país, pudiendo señalar que la mayor proporción de los ingresos impositivos del gobierno
provienen de dichos agentes económicos
The present work maintains the main objective of analyzing the importance that the group of taxpayers of the Ecuadorian tax system, called as special taxpayers, has against the collection of taxes obtained during the years 2012 to 2017. The methodology used will be descriptive and historical with what may be evidenced the evolution of public revenues obtained by the existence of this control mechanism used by the Tax Authority (SRI). Likewise, the incidence that Special Taxpayers generate on socioeconomic indicators such as employment will be elucidated, analyzing the economic activities and territorial jurisdiction in which these taxpayers operate. Finally, the participation of the tax collection obtained through the application of taxes to the EC is determined and how this amount contributes to the generation of taxes of the country, being able to indicate that the greater proportion of the tax revenues of the government come from these economic agents.
The present work maintains the main objective of analyzing the importance that the group of taxpayers of the Ecuadorian tax system, called as special taxpayers, has against the collection of taxes obtained during the years 2012 to 2017. The methodology used will be descriptive and historical with what may be evidenced the evolution of public revenues obtained by the existence of this control mechanism used by the Tax Authority (SRI). Likewise, the incidence that Special Taxpayers generate on socioeconomic indicators such as employment will be elucidated, analyzing the economic activities and territorial jurisdiction in which these taxpayers operate. Finally, the participation of the tax collection obtained through the application of taxes to the EC is determined and how this amount contributes to the generation of taxes of the country, being able to indicate that the greater proportion of the tax revenues of the government come from these economic agents.
Descripción
PDF
Palabras clave
CONTRIBUYENTES ESPECIALES, RECAUDACIÓN TRIBUTARIA, INGRESOS NO PETROLEROS