El efecto del incumplimiento tributario en la economía del profesional independiente
Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En el Ecuador la mayor cantidad de contribuyentes que se encuentran en el grupo de personas
naturales no obligadas a llevar contabilidad, por esta razón nace la necesidad de generar
herramientas de fácil uso para realizar una adecuada planificación tributaria que permita a los
contribuyentes beneficiarse de las exenciones o deducciones establecidas dentro de la ley, con
el fin de controlar y mejorar la recaudación tributaria, alcanzando a reducir la evasión, la
Administración Tributaria ha situado oficinas en diversos sectores del país, pero este objetivo
no se cumple en su totalidad; muchos de los contribuyentes no tienen el tiempo, la paciencia
o la disposición para concurrir a la administración tributaria, generar el contacto académico
correspondiente. En la presente investigación se busca examinar las dudas que atraviesan los
contribuyentes y de manera particular los profesionales independientes al momento de realizar
el cumplimiento de sus obligaciones legales y técnica en materia tributaria. El objetivo general
planteado es analizar los efectos del cumplimiento tributario en la economía del profesional
independiente. Analizar el efecto del incumplimiento tributario del profesional independiente
para poder diseñar una guía que se ajuste a sus necesidades de información en torno a los
impuestos a pagar. Luego de procesar y analizar la información provista por el grupo de
profesionales en libre ejercicio de su profesión encuestado y entrevistado se procede a
determinar que la mayor parte de ellos recurren a una tercera persona al momento de la
declaración de sus impuestos. Adicionalmente existe un importante segmento que desconoce
los parámetros tributarios determinado por el Servicio de Rentas Internas.
In Ecuador the largest number of taxpayers who are in the group of natural persons not required to keep accounts, for this reason is born the need to generate easy-to-use tools to perform an adequate tax planning that allows taxpayers to benefit from the exemptions or deductions established within the law, in order to control and improve tax collection, reaching to reduce tax evasion, the Tax Administration has located offices in various sectors of the country, but this objective is not fulfilled in its entirety; Many of the taxpayers do not have the time, patience or willingness to attend the tax administration, generate the corresponding academic contact. The present investigation seeks to examine the doubts that the taxpayers go through and, in particular, the independent professionals at the moment of fulfilling their legal and technical obligations in tax matters. The general objective is to analyze the effects of tax compliance in the economy of the independent professional. Analyze the effect of tax noncompliance of the independent professional in order to design a guide that fits your information needs around the taxes payable. After processing and analyzing the information provided by the group of professionals in free exercise of their profession surveyed and interviewed, it is determined that most of them turn to a third person at the time of filing their taxes. Additionally, there is an important segment that does not know the tax parameters determined by the Internal Revenue Service.
In Ecuador the largest number of taxpayers who are in the group of natural persons not required to keep accounts, for this reason is born the need to generate easy-to-use tools to perform an adequate tax planning that allows taxpayers to benefit from the exemptions or deductions established within the law, in order to control and improve tax collection, reaching to reduce tax evasion, the Tax Administration has located offices in various sectors of the country, but this objective is not fulfilled in its entirety; Many of the taxpayers do not have the time, patience or willingness to attend the tax administration, generate the corresponding academic contact. The present investigation seeks to examine the doubts that the taxpayers go through and, in particular, the independent professionals at the moment of fulfilling their legal and technical obligations in tax matters. The general objective is to analyze the effects of tax compliance in the economy of the independent professional. Analyze the effect of tax noncompliance of the independent professional in order to design a guide that fits your information needs around the taxes payable. After processing and analyzing the information provided by the group of professionals in free exercise of their profession surveyed and interviewed, it is determined that most of them turn to a third person at the time of filing their taxes. Additionally, there is an important segment that does not know the tax parameters determined by the Internal Revenue Service.
Descripción
Palabras clave
CONTRIBUCIÓN, DECLARACIÓN, GUÍA, IMPUESTO