Análisis del cumplimiento de obligaciones tributarias de los contribuyentes del cantón Bolívar- Manabí, Período 2019-2020.
Fecha
2021
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Universidad de Guayaquil, Facultad de Ciencias Adminiatrativas
Resumen
El presente trabajo de investigación se ha desarrollado con el objetivo de elaborar un
análisis respecto al cumplimiento de obligaciones tributarias de los contribuyentes del cantón
Bolívar- provincia de Manabí, en el período 2019-2020; evaluando cada uno de los cinco
parámetros establecidos en el Código Tributario referente a los deberes formales de los
sujetos pasivos y tomando como impuesto de referencia al I.V.A., para valorar la capacidad
contributiva del cantón Bolívar y su relación frente a otras circunscripciones con
características fiscales similares. Se utilizó una metodología bibliográfica y de campo, con
enfoque de tipo cuantitativo; donde se ejecutó un acercamiento directo con los comerciantes,
a través, de la implementación de la encuesta, reconociendo de primera mano sus opiniones,
percepciones y experiencias respecto a la normativa fiscal. Del estudio se obtuvo como
resultado que en el cantón Bolívar existen un total de 4,682 contribuyentes, de los cuales el
83% aseguraron conocer y cumplir con al menos tres de sus obligaciones tributarias, como lo
son: inscribirse en el R.U.C., entregar comprobantes de venta y realizar las declaraciones; sin
embargo, se comprobó también que, debido a la mala percepción del destino del pago de sus
impuestos, consideran a la contribución como una carga o imposición que afecta
directamente sus flujos económicos, sin que su calidad de vida mejore.
This research work has been developed with the objective of elaborating an analysis regarding the compliance of tax obligations about taxpayers regarding the Bolívar Canton- Manabí province, in the period 2019-2020; evaluating each of the five parameters established in the Código Tributario, concerning the formal duties of taxpayers and choose the I.V.A. as a reference tax, to assess the contributory capacity of Bolívar district and the relationship with others fiscal jurisdictions with similar tax characteristics. A bibliographic and field methodology was used, with a quantitative approach; where a direct reach with merchants was executed, through the implementation of the survey, recognizing first-hand their opinions, perceptions, and experiences regarding tax regulations. From the study, it was determined that 83% of taxpayers claimed to know and accomplish with at least three of their tax obligations, such as: registering in the R.U.C., submitting sales receipts and making tax declarations; however, it was also found, due to the poor perception of their destination about paying taxes, they consider a contribution as a charge or imposition that directly affects their economic flows, without improving their quality life.
This research work has been developed with the objective of elaborating an analysis regarding the compliance of tax obligations about taxpayers regarding the Bolívar Canton- Manabí province, in the period 2019-2020; evaluating each of the five parameters established in the Código Tributario, concerning the formal duties of taxpayers and choose the I.V.A. as a reference tax, to assess the contributory capacity of Bolívar district and the relationship with others fiscal jurisdictions with similar tax characteristics. A bibliographic and field methodology was used, with a quantitative approach; where a direct reach with merchants was executed, through the implementation of the survey, recognizing first-hand their opinions, perceptions, and experiences regarding tax regulations. From the study, it was determined that 83% of taxpayers claimed to know and accomplish with at least three of their tax obligations, such as: registering in the R.U.C., submitting sales receipts and making tax declarations; however, it was also found, due to the poor perception of their destination about paying taxes, they consider a contribution as a charge or imposition that directly affects their economic flows, without improving their quality life.
Descripción
Palabras clave
CONTRIBUYENTES, DECLARACIÓN, OBLIGACIONES TRIBUTARIAS, NORMATIVAS FISCALES