Incidencia de los procesos contables en la adecuada elaboración de los estados financieros para la correcta declaración de impuestos en las personas naturales obligadas a llevar contabilidad
Fecha
2013
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Universidad de Guayaquil, Facultad de Ciencias Administrativas
Resumen
El presente trabajo de investigación tiene como objetivo principal el determinar la incidencia del proceso contable para la adecuada elaboración de los estados financieros y la correcta declaración de los impuestos de las personas naturales obligadas a llevar contabilidad, consecuentemente, se debe observar y aplicar las políticas, procedimientos contables y tributarios para obtener los estados financieros básicos, mediante la contabilidad y los documentos de soporte. Cuando el conocimiento y la práctica se unen, y se los aplica con la participación de los principios y valores éticos inherentes al ser humano, entonces la sociedad recibirá lo que le corresponde. El Estado mediante las leyes crea, elimina, cobra y administra los tributos que realizan los contribuyentes para ejecutar la inversión o gasto público en las obras sociales para el País. Esta tesis redundará en beneficio de las personas naturales obligadas a llevar contabilidad, porque sus obligaciones tributarias serán realizadas en el tiempo oportuno, evitando el pago de multas, intereses y cierres temporales o definitivos de la actividad comercial. La finalidad de este proyecto es concientizar a los gerentes propietarios de la importancia de los manuales de políticas y procedimientos que ayuden a los colaboradores a definir sus funciones y responsabilidades en cada una de las áreas de trabajo, evitando errores, atrasos, deficiencia operativa y decisiones equivocadas que puedan paralizar el negocio. La metodología de investigación que usaremos para el desarrollo de nuestra de tesis es descriptiva e inductiva.
The present investigation work has as main objective determining the incidence of the countable process for the appropriate elaboration of the financial statements and the correct declaration of the taxes of natural people forced to take accounting, consequently, it should be observed and to apply the politicians, accounting procedures and tributary to obtain the basic financial statements, by means of the accounting and the support documents. When the knowledge and the practice unite and it applies them to him with the participation of the principles and inherent ethical securities to the human being, then the Society will receive what corresponds him. The State by means of the laws believes, it eliminates, it gets paid and he/she administers the tributes that the taxpayers carry out to execute the investment or public expenditure in the social works for the Country. This thesis will redound in natural people's benefit forced to take accounting, because its tax liabilities will be carried out in the opportune time, avoiding the payment of tickets, interests and temporary or definitive closings of the commercial activity. The purpose of this project is to inform the proprietary managers of the importance of the manuals of political and procedures that help the collaborators to define its functions and responsibilities in each one of the workspaces, avoiding errors, back payments, operative deficiency and mistaken decisions that can paralyze the business. The investigation methodology that we will use for the development of ours of thesis is descriptive and inductive.
The present investigation work has as main objective determining the incidence of the countable process for the appropriate elaboration of the financial statements and the correct declaration of the taxes of natural people forced to take accounting, consequently, it should be observed and to apply the politicians, accounting procedures and tributary to obtain the basic financial statements, by means of the accounting and the support documents. When the knowledge and the practice unite and it applies them to him with the participation of the principles and inherent ethical securities to the human being, then the Society will receive what corresponds him. The State by means of the laws believes, it eliminates, it gets paid and he/she administers the tributes that the taxpayers carry out to execute the investment or public expenditure in the social works for the Country. This thesis will redound in natural people's benefit forced to take accounting, because its tax liabilities will be carried out in the opportune time, avoiding the payment of tickets, interests and temporary or definitive closings of the commercial activity. The purpose of this project is to inform the proprietary managers of the importance of the manuals of political and procedures that help the collaborators to define its functions and responsibilities in each one of the workspaces, avoiding errors, back payments, operative deficiency and mistaken decisions that can paralyze the business. The investigation methodology that we will use for the development of ours of thesis is descriptive and inductive.
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Procesos Contables, Tributación, Impuestos