Análisis tributario, remisión de intereses, multas y recargos contemplados en la Ley de Fomento para la Producción, año 2018
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2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
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La presente investigación se llevó a cabo con el objetivo de analizar el impacto de la LEY ORGÁNICA PARA EL FOMENTO PRODUCTIVO, ATRACCIÓN DE INVERSIONES, GENERACIÓN DE EMPLEO, Y ESTABILIDAD Y EQUILIBRIO FISCAL, proyecto con el cual se busca dinamizar la economía, fomentar inversión empleo, así como la sostenibilidad fiscal de largo plazo, través de un ajuste en el marco jurídico que la actividad económica, financiera y productiva el país, a fin de garantizar la certidumbre y seguridad jurídica, como mecanismo para propiciar la generación de inversiones, empleo e incremento de la competitividad del sector productivo del país, de agosto a diciembre del 2018; para el efecto se aplicó la metodología descriptiva, deductiva y bibliográfica, con uso de la técnica de la observación directa y como instrumento el registro propio proveniente de los datos del SRI, evidenciándose los siguientes resultados: las recaudaciones al 31 de diciembre de 2018 fueron de USD$1.268 millones de dólares que representan un 210% de la meta de recaudaciones trazadas de USD$602 millones proyectado; de ese gran total USD$ 167 millones fueron librados a través de convenios de pago o facilidades de pago generados a 24 meses a favor de 5960 Contribuyentes y, USD$1101 millones ingresaron en efectivo a las cuentas del Estado.
The present investigation was carried out with the objective of analyzing the impact of the Tax Remission Law, case ORGANIC LAW FOR THE PRODUCTIVE PROMOTION, ATTRACTION OF INVESTMENTS, GENERATION OF EMPLOYMENT, AND STABILITY AND TAX BALANCE, project with which seeks to dynamize the economy, encourage employment investment, as well as long-term fiscal sustainability, through an adjustment in the legal framework that the country's economic, financial and productive activity, in order to guarantee certainty and legal certainty, as a mechanism to propitiate the generation of investments, employment and increased competitiveness of the productive sector of the country, from August to December 2018; For this purpose, the descriptive, deductive and bibliographic methodology was applied, with the use of the technique of direct observation and as an instrument the own registry from the SRI data, evidencing the following results: the collections as of December 31, 2018 were of USD $ 1,102.57 million representing 210% of the projected revenue target of USD $ 602 million; of this great total USD $ 167 million were paid through payment agreements or payment facilities generated to 24 months in favor of 5960 Taxpayers and, USD $ 1101 million in cash to the State accounts. Likewise, it should be noted that 350 thousand Taxpayers benefited from the scope of the Organic Law for Productive Development, attraction of investments, generation of employment, and fiscal stability and equilibrium; of which 324,284 correspond to individuals and, 25,314 belong to companies or companies.
The present investigation was carried out with the objective of analyzing the impact of the Tax Remission Law, case ORGANIC LAW FOR THE PRODUCTIVE PROMOTION, ATTRACTION OF INVESTMENTS, GENERATION OF EMPLOYMENT, AND STABILITY AND TAX BALANCE, project with which seeks to dynamize the economy, encourage employment investment, as well as long-term fiscal sustainability, through an adjustment in the legal framework that the country's economic, financial and productive activity, in order to guarantee certainty and legal certainty, as a mechanism to propitiate the generation of investments, employment and increased competitiveness of the productive sector of the country, from August to December 2018; For this purpose, the descriptive, deductive and bibliographic methodology was applied, with the use of the technique of direct observation and as an instrument the own registry from the SRI data, evidencing the following results: the collections as of December 31, 2018 were of USD $ 1,102.57 million representing 210% of the projected revenue target of USD $ 602 million; of this great total USD $ 167 million were paid through payment agreements or payment facilities generated to 24 months in favor of 5960 Taxpayers and, USD $ 1101 million in cash to the State accounts. Likewise, it should be noted that 350 thousand Taxpayers benefited from the scope of the Organic Law for Productive Development, attraction of investments, generation of employment, and fiscal stability and equilibrium; of which 324,284 correspond to individuals and, 25,314 belong to companies or companies.
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REMISIÓN, CONDONACIÓN, LEY, FOMENTO