Elaboración de un manual de procedimientos para la determinación de impuestos de la ley de herencias en Ecuador
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Fecha
2020
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Universidad de Guayaquil, Facultad de Ciencias Administrativas
Resumen
Este proyecto consiste en la elaboración de un manual de procedimientos para la
determinación, cálculo y declaración del impuesto a la renta proveniente de herencias en
Ecuador. Se realizó una investigación de campo para poder conocer aproximadamente cuantos
de los beneficiarios que han obtenido una herencia realizan una declaración adecuada y a tiempo
y quienes desconocen sobre esta ley y la declaran tardíamente. En el desarrollo de la propuesta se
definieron los pasos a seguir para realizar una correcta declaración, se detalló trámites generales
y documentos que se necesitan para acceder a una herencia y los beneficios que se adquieren al
cumplir correctamente con esta ley.
This project consists in the elaboration of a procedure manual for the determination, calculation and declaration of the income tax coming from inheritances in Ecuador. A field research was carried out in order to know approximately how many of the beneficiaries who have obtained an inheritance make an adequate and timely declaration and those who do not know about this law and declare it late. In the development of the proposal, the steps to follow to make a correct declaration were defined, general procedures and documents that are needed to access an inheritance were detailed, as well as the benefits that are acquired by correctly complying with this law.
This project consists in the elaboration of a procedure manual for the determination, calculation and declaration of the income tax coming from inheritances in Ecuador. A field research was carried out in order to know approximately how many of the beneficiaries who have obtained an inheritance make an adequate and timely declaration and those who do not know about this law and declare it late. In the development of the proposal, the steps to follow to make a correct declaration were defined, general procedures and documents that are needed to access an inheritance were detailed, as well as the benefits that are acquired by correctly complying with this law.
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Palabras clave
IMPUESTOS, HERENCIAS, LEY, BENEFICIARIOS