Cumplimiento tributario de Comercial Importadora Kuro para dar solidez a la empresa
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Las actividades económicas generadas por sociedades requieren que se vean obligadas a
cumplir determinados deberes formales, en donde la empresa Comercial Importadora Kuro
debe satisfacer obligaciones tributarias específicas como sujetos de responsabilidad fiscal, sin
embargo, no poseen un adecuado conocimiento de dichas obligaciones. Para el estudio se
empleó un método de investigación deductivo y cuantitativo, el cual se basó en encuestas
para poder medir el impacto que tiene la falta de conocimiento de cultura tributaria por el
incumplimiento de los deberes formales; ya que causa que la empresa evada el pago de
impuestos, ocasionando sanciones.
En base a los resultados obtenidos en este trabajo de investigación, se propone
lineamientos tributarios a la empresa Comercial Importadora Kuro para dar solidez con una
correcta gestión tributaria que permitirá estar al día con sus obligaciones de forma eficiente y
eficaz garantizando que cumpla con sus deberes formales de manera oportuna.
The economic activities generated by companies require that they be forced to fulfill certain formal duties, where the Commercial Importadora Kuro company must meet specific tax obligations as subjects of fiscal responsibility, however, they do not have adequate knowledge of said obligations. For the study, a deductive and quantitative research method was used, because we rely on surveys to be able to measure the impact that lack of knowledge of tax culture has for the breach of formal duties; since it causes the company to evade the payment of taxes, causing penalties. Based on the results obtained in this research work, tax guidelines are proposed to the Commercial Company Importadora Kuro to give solidity with a correct tax management that will allow to keep up with its obligations efficiently and effectively ensuring that it complies with its formal duties timely.
The economic activities generated by companies require that they be forced to fulfill certain formal duties, where the Commercial Importadora Kuro company must meet specific tax obligations as subjects of fiscal responsibility, however, they do not have adequate knowledge of said obligations. For the study, a deductive and quantitative research method was used, because we rely on surveys to be able to measure the impact that lack of knowledge of tax culture has for the breach of formal duties; since it causes the company to evade the payment of taxes, causing penalties. Based on the results obtained in this research work, tax guidelines are proposed to the Commercial Company Importadora Kuro to give solidity with a correct tax management that will allow to keep up with its obligations efficiently and effectively ensuring that it complies with its formal duties timely.
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CULTURA TRIBUTARIA, DEBERES FORMALES, SRI, OBLIGACIONES TRIBUTARIAS