Exportaciones bananeras en el Ecuador: contribución tributaria y su incidencia en la recaudación total de impuestos durante el período 2006 – 2010.
Fecha
2011
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Editor
Facultad de Ciencias Económicas. Universidad de Guayaquil.
Resumen
La informalidad es uno de los más grandes problemas que afronta el Servicio de Rentas Internas (SRI), y afecta ostensiblemente al desarrollo sostenido de las actividades económicas en el País. La Administración Tributaria administrada por el Servicio de Rentas Internas, es la entidad gestora de la política tributaria del Ecuador. La creación del Régimen Impositivo Simplificado Ecuatoriano es una de las acciones de mayor relevancia desde sus inicios en el año 2007 como búsqueda de una solución definitiva para erradicar a la informalidad. La hipótesis planteada al inicio de la investigación da por comprobado que con la aplicación del Régimen Impositivo Simplificado en la Zona 4 de la Provincia de Manabí, va a permitir la inclusión e inserción del sector informal al formal, y esto conlleva al fomento de la cultura tributaria.
Informality is one of the biggest problems faced by the Internal Revenue Service (SRI), and ostensibly affects the sustained development of economic activities in the Country. The Tax Administration administered by the Internal Revenue Service is the managing entity of Ecuador's tax policy. The creation of the Ecuadorian Simplified Tax Regime is one of the most relevant actions since its inception in 2007 as a search for a definitive solution to eradicate informality. The hypothesis raised at the beginning of the research considers proven that with the application of the Simplified Tax Regime in Zone 4 of the Province of Manabí, it will allow the inclusion and insertion of the informal sector into the formal one, and this leads to the promotion of culture tax.
Informality is one of the biggest problems faced by the Internal Revenue Service (SRI), and ostensibly affects the sustained development of economic activities in the Country. The Tax Administration administered by the Internal Revenue Service is the managing entity of Ecuador's tax policy. The creation of the Ecuadorian Simplified Tax Regime is one of the most relevant actions since its inception in 2007 as a search for a definitive solution to eradicate informality. The hypothesis raised at the beginning of the research considers proven that with the application of the Simplified Tax Regime in Zone 4 of the Province of Manabí, it will allow the inclusion and insertion of the informal sector into the formal one, and this leads to the promotion of culture tax.
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Palabras clave
INFORMABILIDAD, RÉGIMEN IMPOSITIVO SIMPLIFICADO ECUATORIANO, CULTURA TRIBUTARIA, SERVICIO DE RENTAS INTERNAS
Citación
APA