La recaudación tributaria y su incidencia en el sector social: “educación”, período 2011 al 2016
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente proyecto de investigación denominado “La recaudación tributaria y su incidencia en el sector social: “Educación”, período 2011 al 2016”, se desarrolló aplicando una metodología de corte bibliográfico – documental, pues se obtuvo información directamente de las fuentes como páginas oficiales: Presidencia de la República, Ministerio de Educación, Servicio de Rentas Internas, entre otras. Una vez que se logró definir como objetivo general la realización de un análisis de la recaudación tributaria y la incidencia de ésta en el desarrollo del sector social “Educación”, se conceptualizaron las teorías o fundamentos relacionados al Presupuesto General del Estado, la inversión en el sector social de la educación, y el sistema tributario del país, a fin de establecer la forma de recaudación de la Administración Tributaria. Una vez aplicados los procesos de la investigación documental se tabularon los datos en Excel para la elaboración de tablas y figuras con los resultados. Se concluyó que la inversión en el sector social, llega casi al 50% de la recaudación tributaria total, ya que constituye un ingreso corriente del Presupuesto General del Estado, motivo por el que se puede determinar la importancia de este rubro para el país y para el desarrollo de este sector en específico.
The present research project called "Tax collection and its incidence in the social sector:" Education ", period 2011 to 2016", was developed applying a methodology of bibliographic - documentary, since information was obtained directly from the sources as official pages: Presidency of the Republic, Ministry of Education, Internal Revenue Service, among others. Once it was possible to define as a general objective the realization of an analysis of the tax collection and the incidence of this in the development of the social sector "Education", the theories or fundamentals related to the General State Budget, the investment in the social sector of education, and the tax system of the country, in order to establish the form of collection of the Tax Administration. Once the processes of the documentary research were applied, the data were tabulated in Excel for the elaboration of tables and figures with the results. It was concluded that the investment in the social sector reaches almost 50% of the total tax collection, since it constitutes a current income of the General State Budget, reason for which it is possible to determine the importance of this item for the country and for the development of this specific sector.
The present research project called "Tax collection and its incidence in the social sector:" Education ", period 2011 to 2016", was developed applying a methodology of bibliographic - documentary, since information was obtained directly from the sources as official pages: Presidency of the Republic, Ministry of Education, Internal Revenue Service, among others. Once it was possible to define as a general objective the realization of an analysis of the tax collection and the incidence of this in the development of the social sector "Education", the theories or fundamentals related to the General State Budget, the investment in the social sector of education, and the tax system of the country, in order to establish the form of collection of the Tax Administration. Once the processes of the documentary research were applied, the data were tabulated in Excel for the elaboration of tables and figures with the results. It was concluded that the investment in the social sector reaches almost 50% of the total tax collection, since it constitutes a current income of the General State Budget, reason for which it is possible to determine the importance of this item for the country and for the development of this specific sector.
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Palabras clave
RECAUDACIÓN TRIBUTARIA, PRESUPUESTO GENERAL DEL ESTADO, POLÍTICA FISCAL, SISTEMA TRIBUTARIO