Obligaciones, beneficios y exenciones de las instituciones sin fines de lucro: caso universidades
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2016-09-16
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
Este trabajo de investigación está basado en las Universidades particulares,
entidades que corresponden al grupo de Instituciones sin fines de lucro. En el Ecuador
existen muchas universidades públicas, mixtas y privadas que no son evaluadas y/o
revisadas con regularidad, actualmente por desconocimiento a la normativa fiscal estas
instituciones no cumplen con la presentación y pagos de impuestos. En muchos casos estos
impuestos son declarados de forma general sin considerar valores que bajo la LORTI
deben declarar.
El objetivo de esta investigación es analizar el cumplimiento de todas las
obligaciones a las que están sujetas. Sin embargo, el valor pagado por multas representa un
17% de la recaudación general en el año 2015.
Basados en la autonomía que indica la Ley de Educación Superior estas entidades
consideran que los ingresos producto de su actividad deben ser únicamente reinvertidos en
sus instituciones y con ciertas estrategias anulan/evaden los tributos ecuatorianos, no
presentan a tiempo ni de forma completa sus impuestos. De esta forma evaden el pago de
los mismos o la disminución de sus haberes con la Administración Tributaria.
Se considera que, en el caso de las universidades particulares, cuyos estudiantes
corresponden a ciudadanos con capacidad de pago se pueda establecer una normativa que
los habilite a realizar el pago de los impuestos como una sociedad jurídica sin exenciones
que causan disminución al presupuesto Central del Estado.
El resultado de los valores aportados y las estimaciones de los valores que deja de
percibir el estado por concepto de impuestos de estas Instituciones fueron tomados de la
página del Servicio de rentas Internas.
This research is based on the particular universities, entities corresponding to the group of non-profit institutions. In Ecuador there are many public, mixed and private universities that do not have a regulator, currently due to ignorance of the tax regulations these institutions do not meet the filing and tax payments. In many cases these taxes are generally declared without considering values under the LORTI must declare. The objective of this research is to analyze the fulfillment of all obligations to which they are subject. However, the amount paid for fines represents 17% of overall revenue in 2015. Based on autonomy indicating the HEA these entities consider the product revenue from its activity should only be reinvested in their institutions and certain strategies override / evade Ecuadorian taxes, they do not show up on time or completely taxes. Thus they avoid paying the same or decrease in its assets with the Tax Administration. It is considered that in the case of the private universities, whose students are citizens able to pay can establish rules that will enable them to make payment of taxes as a legal society without exemptions that cause reduced the central government budget. The result of the values provided and estimated values forgone the state in taxes from these institutions were taken from the page of the Internal Revenue Service.
This research is based on the particular universities, entities corresponding to the group of non-profit institutions. In Ecuador there are many public, mixed and private universities that do not have a regulator, currently due to ignorance of the tax regulations these institutions do not meet the filing and tax payments. In many cases these taxes are generally declared without considering values under the LORTI must declare. The objective of this research is to analyze the fulfillment of all obligations to which they are subject. However, the amount paid for fines represents 17% of overall revenue in 2015. Based on autonomy indicating the HEA these entities consider the product revenue from its activity should only be reinvested in their institutions and certain strategies override / evade Ecuadorian taxes, they do not show up on time or completely taxes. Thus they avoid paying the same or decrease in its assets with the Tax Administration. It is considered that in the case of the private universities, whose students are citizens able to pay can establish rules that will enable them to make payment of taxes as a legal society without exemptions that cause reduced the central government budget. The result of the values provided and estimated values forgone the state in taxes from these institutions were taken from the page of the Internal Revenue Service.
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RECAUDACIÓN, DECLARACIÓN, ADMINISTRACIÓN TRIBUTARIA