Diseño de un plan de capacitación virtual de declaración del impuesto a la renta para los profesionales médicos del Hospital Madre Berenice (REDIMA).
Fecha
2013
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Universidad de Guayaquil, Facultad de Ciencias Administrativas
Resumen
Esta investigación se fundamenta en satisfacer las necesidades de los profesionales de la salud, que debido al escaso nivel de conocimiento en el ámbito tributario y a la falta de tiempo por la labor que desempeñan, no realizan sus declaraciones de Impuesto a la Renta, motivo por el cuál se ven en la necesidad de contratar a un externo para que efectúe el proceso por ellos. El objetivo de este estudio es diseñar un plan de capacitación virtual, que brinde un aporte importante para los profesionales médicos, creándoles una cultura tributaria y evitando el desembolso de dinero constante a terceras personas que realizan sus declaraciones del Impuesto a la Renta y no imparten el conocimiento para que las realicen por sí mismos. El estudio se caracteriza como una investigación descriptiva, que muestra el comportamiento de las variables, es de campo porque la obtención de los datos se ha realizado a través de encuestas siendo la muestra objeto de nuestro estudio los profesionales médicos que laboran en el Hospital Madre Berenice (REDIMA), y a su vez de carácter cuantitativo porque se utilizan cuadros y gráficos estadísticos para la explicación de los resultados obtenidos. La presente tesis, se fundamenta sobre las bases teóricas referentes a los impuestos, la tributación y a las leyes que la rigen, también sirve para fomentar cultura tributaria y crear interés en el campo tributario, que se extiende cada vez más en nuestro país y con la capacitación virtual se facilitará el proceso de declaración a los contribuyentes y les servirá para que se familiaricen con el servicio en línea que ofrece el Servicio de Rentas Internas (SRI) entidad recaudadora de este tributo.
This research is based on to satisfy the needs of health professionals, because of little knowledge level in the tax field and the lack of time for the work that they perform, they do not make the annual income tax declarations, reason why find themselves needing to contract an external consultant, who make the tax declaration process for them. The aim of this study is design a virtual training plan that gives a significant contribution for the health professionals, creating them a tax culture and avoiding the constant money payment to external consultants who make their income tax declarations and they do not provide the knowledge in order to can make it for them selves. The study is characterized as a descriptive research, that show the variables behavior, it is a field research because the collection of data have been done through the surveys, the study sample has been the health professionals, who work in Madre Berenice Hospital (REDIMA), and also it is the character quantitative because to explain the results obtained are used tables and statistical graphics. This thesis is based on theoretical basis about taxes, tax system and the laws that govern it, also is used for encouraging tax culture and creating interest in the tax field, which is extended more in our country and with the virtual training will be facilitated the tax declaration process for the taxpayer and will be used to familiarize them with the on line service that provides Servicio de Rentas Internas (SRI) entity which collects this tax.
This research is based on to satisfy the needs of health professionals, because of little knowledge level in the tax field and the lack of time for the work that they perform, they do not make the annual income tax declarations, reason why find themselves needing to contract an external consultant, who make the tax declaration process for them. The aim of this study is design a virtual training plan that gives a significant contribution for the health professionals, creating them a tax culture and avoiding the constant money payment to external consultants who make their income tax declarations and they do not provide the knowledge in order to can make it for them selves. The study is characterized as a descriptive research, that show the variables behavior, it is a field research because the collection of data have been done through the surveys, the study sample has been the health professionals, who work in Madre Berenice Hospital (REDIMA), and also it is the character quantitative because to explain the results obtained are used tables and statistical graphics. This thesis is based on theoretical basis about taxes, tax system and the laws that govern it, also is used for encouraging tax culture and creating interest in the tax field, which is extended more in our country and with the virtual training will be facilitated the tax declaration process for the taxpayer and will be used to familiarize them with the on line service that provides Servicio de Rentas Internas (SRI) entity which collects this tax.
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Palabras clave
Tributo, Impuesto a la Renta, Contribuyente, Declaraciones, Cultura Tributaria, Capacitación Virtual