Evaluación de la recaudación tributaria a los afiliados al Colegio de Arquitectos del Guayas durante los años 2011-2012
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2013
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Universidad de Guayaquil. Facultad de Ciencias Administrativas
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En el presente trabajo analizaremos el cumplimiento tributario correspondiente a los períodos fiscales 2011-2012 del Colegio de Arquitectos del Guayas. El objetivo principal es analizar el impacto de una mejor cultura tributaria en el pago de los impuestos, mediante una capacitación que realizarán los Profesionales para que tengan conocimiento de las nuevas reformas tributarias y declaración de sus tributos. Ilustrando de la mejor manera a los Arquitectos ya que este tema no es su fuerte, pero esta capacitación es para que ellos mismos puedan realizar sus propias declaraciones o designarlas, ingresándolas con sus multas correspondientes si es que hay atrasos. Este tipo de investigación le ayudará a la administración pública a mejorar la recaudación de esta pequeña muestra, de una gran población de Guayaquil y a los Arquitectos, que paguen sus tributos de forma legal y transparente. En este sentido, el objetivo de esta investigación es analizar la flexibilidad y elasticidad de la recaudación tributaria de los afiliados al Colegio de Arquitectos del Guayas, la importancia de analizar y medir cuantitativamente la relación de Recaudación Tributaria, radica en el hecho, de que la recaudación de impuestos internos es una de las fuentes de ingreso con la cual cuenta el estado para poder cubrir sus gastos. Dado que los Tributos son el medio para recaudar ingresos públicos, existe el Derecho Tributario, que es el conjunto de normas y principios del derecho que atañen a los Tributos. En el Ecuador, la principal normativa jurídica tributaria se encuentra en el Código Tributario, el cual regula todos los Impuestos, Tasas y Contribuciones establecidos en el país, el presente trabajo acata toda esta normativa, y la utiliza conjuntamente con las Normas Ecuatorianas de Auditoría, para poder efectuar un correcto análisis del cumplimiento tributario, del período fiscal correspondiente a los años ya mencionados.
In this paper we will analyze the tax compliance for the periods 20112012 in the College of Architects of Guayas. The main objective is to analyze the impact of an improved tributary culture in the payment of taxes, through training done by professionals to make them aware of new tax reforms and their tax declaration. Illustrating architects in the best way knowing that this issue is not his forte, but this training is right for them to make their own statements or designate entering them with their corresponding penalties if there are delays. This type of research will help the public administration to improve recovery of this small sample of a large population of Guayaquil and architects who pay their taxes in a legal and transparent way. In this sense, the goal of research is to analyze the flexibility and elasticity of tax collection to the affiliates of College of Arquitects of Guayas, the importance of analyzing and quantitatively measure the ratio of tax revenue lies in the fact that a levy of internal tax is one source of income with which the state has to cover its expenses. Since tributes are the means to raise revenue, there is a tax, which is the set of rules and principles of law regarding taxes. In Ecuador, the main tributary legal rules is in the Tributary Code, which regulates all taxes, fees and contributions established in the country, this paper abide all this regulation, and is used in conjunction with Ecuadoran Auditing Standards in order to make a correct analysis of tax compliance, fiscal period for the years all ready mentioned.
In this paper we will analyze the tax compliance for the periods 20112012 in the College of Architects of Guayas. The main objective is to analyze the impact of an improved tributary culture in the payment of taxes, through training done by professionals to make them aware of new tax reforms and their tax declaration. Illustrating architects in the best way knowing that this issue is not his forte, but this training is right for them to make their own statements or designate entering them with their corresponding penalties if there are delays. This type of research will help the public administration to improve recovery of this small sample of a large population of Guayaquil and architects who pay their taxes in a legal and transparent way. In this sense, the goal of research is to analyze the flexibility and elasticity of tax collection to the affiliates of College of Arquitects of Guayas, the importance of analyzing and quantitatively measure the ratio of tax revenue lies in the fact that a levy of internal tax is one source of income with which the state has to cover its expenses. Since tributes are the means to raise revenue, there is a tax, which is the set of rules and principles of law regarding taxes. In Ecuador, the main tributary legal rules is in the Tributary Code, which regulates all taxes, fees and contributions established in the country, this paper abide all this regulation, and is used in conjunction with Ecuadoran Auditing Standards in order to make a correct analysis of tax compliance, fiscal period for the years all ready mentioned.
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TRIBUTACIÓN, PLANES DE DESARROLLO, CONTABILIDAD DE COSTOS, INFLUENCIA SOCIAL