Análisis a la recaudación del impuesto a la salida de divisas y su incidencia en la recaudación tributaria del ecuador en los periodos 2015-2018.
Fecha
2020
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UNIVERSIDAD DE GUAYAQUIL FACULTAD DE CIENCIES ADMINISTRATIVAS
Resumen
En el presente trabajo de investigación para la obtención del título de ingeniería en tributación y finanzas se realizó un análisis muy detenidamente a la recaudación del impuesto a la salida de divisas y su incidencia en la recaudación general del Ecuador para poder observar si al pasar los años ha ido aumentando o disminuyendo su recaudación y cuál es su representatividad dentro de la recaudación general del Ecuador. Por esta razón el presente trabajo se ha dividido en IV capítulos con el fin de ir paso a paso en la investigación y poder llegar a una conclusión clara. Para empezar en el capítulo I se planteara el problema, los objetivos y las preguntas de investigación las cuales se desarrollaran a lo largo de la investigación, seguido del capítulo II en el cual se exponen antecedentes, es decir, fragmentos de investigaciones ya dadas que servirán para este trabajo de investigación, definiciones de palabras claves para la investigación y leyes a la cual se rige este trabajo como lo son la constitución del Ecuador, código tributario y el reglamento para la aplicación del impuesto a la salida de divisas; en el III capítulo se hablara de la metodología utilizada en este trabajo, el tipo y el diseño de investigación que se implementaron y para finalizar en el IV se darán los resultados del análisis comparativo de los periodos donde junto a ellos se pudo llegar a conclusiones y de la misma manera dar recomendaciones para que sean utilizadas en un futuro.
In the present research work to obtain the engineering degree in taxation and finance, a very careful analysis was made to the collection of the tax on the exit of foreign currency and its incidence in the general collection of Ecuador to be able to observe if over the years It has been increasing or decreasing its collection and what is its representativeness within the general collection of Ecuador. For this reason the present work has been divided into IV chapters in order to go step by step in the investigation and be able to reach a clear conclusion. To begin in chapter I, the problem, the objectives and the research questions will be raised, which will be developed throughout the investigation, followed by chapter II in which antecedents are exposed, that is, fragments of research already given that will serve for this research work, definitions of keywords for research and laws to which this work is governed as are the constitution of Ecuador, tax code and regulations for the application of the tax on the exit of foreign currency; in the III chapter, the methodology used in this work will be discussed, the type and design of the research that were implemented and to finalize in the IV, the results of the comparative analysis of the periods will be given where conclusions and in the same way give recommendations for future use.
In the present research work to obtain the engineering degree in taxation and finance, a very careful analysis was made to the collection of the tax on the exit of foreign currency and its incidence in the general collection of Ecuador to be able to observe if over the years It has been increasing or decreasing its collection and what is its representativeness within the general collection of Ecuador. For this reason the present work has been divided into IV chapters in order to go step by step in the investigation and be able to reach a clear conclusion. To begin in chapter I, the problem, the objectives and the research questions will be raised, which will be developed throughout the investigation, followed by chapter II in which antecedents are exposed, that is, fragments of research already given that will serve for this research work, definitions of keywords for research and laws to which this work is governed as are the constitution of Ecuador, tax code and regulations for the application of the tax on the exit of foreign currency; in the III chapter, the methodology used in this work will be discussed, the type and design of the research that were implemented and to finalize in the IV, the results of the comparative analysis of the periods will be given where conclusions and in the same way give recommendations for future use.
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IMPUESTO A LA SALIDA DE DIVISAS, RECAUDACIÓN TRIBUTARIA DEL ECUADOR, LEY REFORMATORIA DE EQUIDAD TRIBUTARIA