Análisis de reformas tributarias: perspectivas de incentivos y regulaciones al Emprendimiento periodo 2018-2020
Fecha
2021
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Editor
Universidad de Guayaquil, Facultad de Ciencias Adminiatrativas
Resumen
Al hablar de emprendimiento es referirse a liderazgo, inversión, proyectos, sueños y
necesidad, emprender en la actualidad se ha mostrado como la solución a los problemas
económicos que afronta el país, lo cual ha llevado al nacimiento de negocios que se han dado
por impulso a conseguir un desarrollo personal, pero existen varias obligaciones que como
personal natural o jurídica que lleva a cabo una actividad económica debe de cumplir, lo cual
hoy en día se ha presentado como un problema en conjunto para los emprendedores. El objetivo
de esta investigación es analizar las reformas tributarias, perspectivas de incentivos y
regulaciones al emprendimiento durante el periodo 2018-2020 con la finalidad de dar a conocer
al emprendedor las obligaciones y derechos. Se utilizó la técnica metodológica como las
encuestas a los diferentes emprendedores del norte de la ciudad de Guayaquil, donde quedó
evidenciado que el problema central es el desconocimiento a las normas tributarias, lo cual nos
llevó a proponer que el SRI programe capacitaciones continuas a los emprendedores que por
lo general no cuentan con conocimientos tributarios, se presenta un análisis de las perspectivas
de los diversos emprendedores y finalmente una guía tributaria que permita obtener a primera
mano las obligaciones y fechas que deben cumplir. Al socializar esta guía tributaria se espera
mejorar en la administración fortaleciendo los emprendimientos en el país.
When speaking of entrepreneurship, it is referring to leadership, investment, projects, dreams and necessity, undertaking today has been shown as the solution to the economic problems facing the country, which has led to the birth of businesses that have been given by impulse to achieve personal development, but there are several obligations that as natural or legal personnel who carry out an economic activity must comply, which today has been presented as a problem as a whole for entrepreneurs. The objective of this research is to analyze the tax reforms, perspectives of incentives and regulations for entrepreneurship during the 2018-2020 period in order to make the entrepreneur aware of the obligations and rights. The methodological technique was used, such as the surveys of the different entrepreneurs in the north of the city of Guayaquil, where it was evidenced that the central problem is the lack of knowledge of the tax regulations, which led us to propose that the SRI program continuous training for entrepreneurs that generally do not have tax knowledge, an analysis of the perspectives of the various entrepreneurs is presented and finally a tax guide that allows obtaining first-hand the obligations and dates that they must comply with. By socializing this tax guide, it is expected to improve the administration by strengthening the enterprises in the country.
When speaking of entrepreneurship, it is referring to leadership, investment, projects, dreams and necessity, undertaking today has been shown as the solution to the economic problems facing the country, which has led to the birth of businesses that have been given by impulse to achieve personal development, but there are several obligations that as natural or legal personnel who carry out an economic activity must comply, which today has been presented as a problem as a whole for entrepreneurs. The objective of this research is to analyze the tax reforms, perspectives of incentives and regulations for entrepreneurship during the 2018-2020 period in order to make the entrepreneur aware of the obligations and rights. The methodological technique was used, such as the surveys of the different entrepreneurs in the north of the city of Guayaquil, where it was evidenced that the central problem is the lack of knowledge of the tax regulations, which led us to propose that the SRI program continuous training for entrepreneurs that generally do not have tax knowledge, an analysis of the perspectives of the various entrepreneurs is presented and finally a tax guide that allows obtaining first-hand the obligations and dates that they must comply with. By socializing this tax guide, it is expected to improve the administration by strengthening the enterprises in the country.
Descripción
Palabras clave
REFORMAS TRIBUTARIAS, INCENTIVOS, MICROEMPRESAS, CULTURA TRIBUTARIA