Aplicación de los métodos de valoración aduanera y su incidencia en la Recaudación de Tributos
No hay miniatura disponible
Fecha
2017
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El presente estudio tiene como objetivo analizar la incidencia en la recaudación de tributos que se generan con la incorrecta aplicación de los métodos de valoración de mercancías importadas desarrollada en la Zona Portuaria de Guayaquil enfocado en los problemas que presenta el Servicio Nacional de Aduana del Ecuador con respecto al limitado conocimiento que presentan los funcionarios de la entidad en el tema de Valoración Aduanera. La actual investigación es de tipo exploratoria y descriptiva por lo que se obtendrá información clara y concisa considerando los principales medios como datos bibliográficos, libros, revistas, portales web gubernamentales y con lo que respecta a la investigación descriptiva se identificara las variables de disminución de evasión tributaria, fortalecimiento del sistema de control Aduanero y el Aumento de competitividad en el mercado, de esta manera se llevará a cabo una investigación precisa.
Los resultados obtenidos será para fortalecer las herramientas de control en los casos de delitos y mejora en las reformas tributarias Aduanera por medio de estrategias operativas que fueron consideradas por las entrevistas elaboradas hacia los operadores de Comercio Exterior autorizados por la Aduana y mediante el desarrollo de la investigación, para así con ello evitar, reducir y controlar la evasión tributaria Aduanera y que el Estado logre recaudar el presupuesto anual propuesto.
The present study has as aim analyze the incident in the collection of taxes that are generated by the incorrect application of the methods of valuation of imported goods developed in the Port Zone of Guayaquil focused in the problems that presents the National Service of Customs of the Ecuador with regard to the limited knowledge that the civil servants of the entity present in the topic of Customs Valuation. The current investigation is of type exploratory and descriptive by what there will be obtained clear and concise information considering the principal means like bibliographical information, books, magazines, web governmental portals and with what it concerns to the descriptive investigation there was identified the variables of decrease of tributary evasion, strengthening of the system of Customs control and the Increase of competitiveness on the market, hereby a precise investigation will be carried out. It will be the obtained results to strengthen the tools of control in the cases of crimes and improvement in the tributary reforms Customs by means of operative strategies that were considered by the interviews elaborated towards the operators of Exterior Trade authorized by the Customs and by means of the development of the investigation, for this way with it to avoid, to reduce and to control the tributary Customs evasion and that the State achieves to collect the annual proposed budget
The present study has as aim analyze the incident in the collection of taxes that are generated by the incorrect application of the methods of valuation of imported goods developed in the Port Zone of Guayaquil focused in the problems that presents the National Service of Customs of the Ecuador with regard to the limited knowledge that the civil servants of the entity present in the topic of Customs Valuation. The current investigation is of type exploratory and descriptive by what there will be obtained clear and concise information considering the principal means like bibliographical information, books, magazines, web governmental portals and with what it concerns to the descriptive investigation there was identified the variables of decrease of tributary evasion, strengthening of the system of Customs control and the Increase of competitiveness on the market, hereby a precise investigation will be carried out. It will be the obtained results to strengthen the tools of control in the cases of crimes and improvement in the tributary reforms Customs by means of operative strategies that were considered by the interviews elaborated towards the operators of Exterior Trade authorized by the Customs and by means of the development of the investigation, for this way with it to avoid, to reduce and to control the tributary Customs evasion and that the State achieves to collect the annual proposed budget
Descripción
Palabras clave
MÉTODOS DE VALORACIÓN, CONTROL ADUANERO, RECAUDACIÓN TRIBUTARIA, ESTRATEGIAS OPERATIVAS