Desarrollo de la cultura tributaria en el Ecuador y su impacto en la recaudación tributaria. Período: 2011-2014
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2015-05-16
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
El desarrollo de la cultura tributaria en el país, ha jugado un papel muy importante en el incremento anual de la recaudación tributaria del país, por tanto es importante conocer muy cercanamente como ha incidido el incremento de la cultura tributaria, en la recaudaciones fiscales y por ende en el desarrollo socio económico del país, contribuyendo directamente al mejoramiento del buen vivir. La tesis comprende el estudio de la conceptualización de la cultura tributaria y evasión tributaria; estudio del sistema tributario y la evasión tributaria en América Latina y el Ecuador; además, el estudio del sistema educativo y la cultura tributaria aplicada en el Ecuador y el último capítulo contiene la evolución tributaria, período 2010-2013. Al final se presentan las conclusiones del trabajo y las recomendaciones del autor.
The development of the tax culture in the country, has played a very important role in the annual increase in tax collection in the country, so it is important to know closely and has influenced the increase of tax culture in tax revenues and thus in the socioeconomic development of the country, directly contributing to the improvement of living well. The thesis includes the study of the conceptualization of the tax culture and tax evasion; study of the tax system and tax evasion in Latin America and Ecuador; The study of the education system and the tax culture applied in Ecuador and the last chapter contains tax developments, 2010-2013. At the end of the work conclusions and recommendations of the author they are presented.
The development of the tax culture in the country, has played a very important role in the annual increase in tax collection in the country, so it is important to know closely and has influenced the increase of tax culture in tax revenues and thus in the socioeconomic development of the country, directly contributing to the improvement of living well. The thesis includes the study of the conceptualization of the tax culture and tax evasion; study of the tax system and tax evasion in Latin America and Ecuador; The study of the education system and the tax culture applied in Ecuador and the last chapter contains tax developments, 2010-2013. At the end of the work conclusions and recommendations of the author they are presented.
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IMPUESTOS DIRECTOS, CULTURA TRIBUTARIA, TRIBUTO, CONCIENCIA TRIBUTARIA