Influencia de los precios de transferencia en la administración tributaria de la Cuidad de Guayaquil.
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2013
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Universidad de Guayaquil, Facultad de Ciencias Administrativas
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El presente trabajo titulado “Influencia de los Precios de Transferencias en la Administración tributaria de la Ciudad de Guayaquil”, se lo realiza con la finalidad de presentar opciones que contribuyan evitar la evasión de impuestos entre empresas relacionadas nacionales y del extranjero. En la actualidad muchos países de América Latina han ido incorporando a sus legislaciones las normativas necesarias, los controles adecuados y el personal sumamente calificado para regular los diferentes fenómenos que afectan a los precios de transferencias; Ecuador es uno de los muchos países en el cual este problema no ha tenido la necesaria atención, los precios de transferencias en nuestro país no poseen un departamento especializado que a la Administración Tributaria le permita realizar el control de los mismos de manera eficaz y eficiente. El resultado de la investigación de campo indica que el 30 % de las empresas matrices del exterior, provienen de una jurisdicción de baja imposición fiscal; mientras que el otro 70% no provienen; además que solo el 44% de las empresas relacionadas encuestadas piensan que la normativa actual de los precios de transferencias ayuda a evitar la evasión de impuestos; mientras que el 56% piensa lo contrario. El Estado debe incorporar los controles adecuados y el personal sumamente calificado que permitan realizar un control comparativo, confiable, eficaz y eficiente para regular los diferentes fenómenos que afectan a los precios de transferencias. Es totalmente factible invertir en procesos y sistemas que nos permitan mejorar el control interno de los Precios de Transferencias ya que esto nos permitirá reducir la evasión de impuestos y a su vez garantizar que la información proporcionada por el contribuyente es confiable.
The title of this investigation is INFLUENCE OF TRANSFER PRICING IN THE TAX ADMINISTRATION OF THE CITY OF GUAYAQUIL; the purpose is show more options to help prevent tax evasion between related companies domestic and abroad. In this time many countries in Latin American have been incorporated into their legislation the necessary rules, appropriate controls and highly qualified staff to regulate the various changes affecting transfer pricing; Ecuador is one of the many countries in which this issue has not had the necessary attention, transfer prices in our country do not have a specialized department to the tax authorities will let you do control them effectively and efficiently. The survey results indicated that 30% of the parent companies abroad, come from a low tax jurisdiction, while the other 70% do not come; further that only 44% of companies surveyed believe that the related current rules transfer pricing helps prevent tax evasion, while 56% think otherwise. The State must incorporate appropriate controls and highly qualified staff to perform a comparative control, reliable, effective and efficient to control the different strategies that affect transfer pricing. We propose to invest in processes and systems to improve internal control transfer prices this will help reduce tax evasion and ensure that the information provided by the taxpayer is reliable.
The title of this investigation is INFLUENCE OF TRANSFER PRICING IN THE TAX ADMINISTRATION OF THE CITY OF GUAYAQUIL; the purpose is show more options to help prevent tax evasion between related companies domestic and abroad. In this time many countries in Latin American have been incorporated into their legislation the necessary rules, appropriate controls and highly qualified staff to regulate the various changes affecting transfer pricing; Ecuador is one of the many countries in which this issue has not had the necessary attention, transfer prices in our country do not have a specialized department to the tax authorities will let you do control them effectively and efficiently. The survey results indicated that 30% of the parent companies abroad, come from a low tax jurisdiction, while the other 70% do not come; further that only 44% of companies surveyed believe that the related current rules transfer pricing helps prevent tax evasion, while 56% think otherwise. The State must incorporate appropriate controls and highly qualified staff to perform a comparative control, reliable, effective and efficient to control the different strategies that affect transfer pricing. We propose to invest in processes and systems to improve internal control transfer prices this will help reduce tax evasion and ensure that the information provided by the taxpayer is reliable.
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Influencia de los precios de transferencia, Administración tributaria