Análisis de las capacitaciones tributarias del Impuesto a la renta para personas naturales no obligadas a llevar contabilidad de los Cantones el Pan y Paute durante el 2010 – 2012
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2013
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Universidad de Guayaquil. Facultad de Ciencias Administrativas
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Este trabajo permite conocer el tratamiento que tienes los impuestos en el Ecuador, debido a las diversas modificaciones en Leyes Tributarias realizadas por los gobiernos de turno, afectando de esta manera las leyes en general, nuestro estudio se enfoca en el Impuesto a la Renta de Personas Naturales No Obligadas a llevar Contabilidad. Siendo el Impuesto a la Renta en el Ecuador un impuesto directo que grava a los ingresos de personas que se dedican a generar recursos por sus actividades de trabajo, económicos o comerciales, en cuanto mayores sean sus ingresos más impuestos tendrán que pagar, de igual forma si sus ingresos son menores cancelaran menos impuestos. El Impuesto a la Renta es un deber formal que todo contribuyente debe conocer, sobre los artículos, resoluciones, anualmente tienen cambios en su fracción básica, porcentajes de retención, etc., y estar actualizados de las reformas y cálculos en la fracción básica. Por ende la autoridad encargada de revisar el proceso, es el Servicio de Rentas Internas (SRI), expone la información en el portal de la página web, utilizando folletos, volantes, acerca de la aplicación de la normativas tributarias. En la actualidad los contribuyentes tienen conocimientos que una buena cultura tributaria ayuda al sostenimiento del estado, estos fondos en consideración a las Personas Naturales no Obligadas a Llevar Contabilidad de los Cantones El Pan y Paute, en los cuales, mediante encuestas, identificaron la importancia de adquirir conocimientos tributarios, de ahí, el enfoque a nuestra propuesta Capacitaciones Tributarias sobre el Impuesto a la Renta, con lo cual queremos contribuir a mejorar los niveles de recaudación de los impuestos.
This paper emplains tax treatment which it is ruled in Ecuador, due to various changes in tax laws conducted by the governments in power, thereby affecting general laws. Our study focuses on the natural or physical people’s income Tax. Since the income taxi in Ecuador is a direct tax which is levied on the people’s income who are dedicated to earn money from their work, economic or commercial activities. The higher your incomes are, the more tax you will be charged, likewise, if your incomes are less, you will pay a small tax amount. The income tax is a formal duty that all taxpayer should know, about the items, resolutions since they are modified on its basic fraction, retention rates and other variables, and also to be update and aware about any changes on the basic fraction calculations. Therefore the authority that is responsible to review the process, in this case, the Internal Revenue Service (SRI), sets out information though its website portal, using brochures, flyers, tax regulations application and for those people who want a deep study, they can access to the tax training given by the institution. Currently taxpayers know that a good tax culture helps the country since those funds contribute to the socio-economic developmet of the society. Natural people who are not obliged to maintain accounting records as cantons like Paute and Pan were considerated for this study, they identified the importance of acquiring tributaries knowledge by surverys which we remain our proposal of the income tax training in order to contribute by improving the tax collections levels.
This paper emplains tax treatment which it is ruled in Ecuador, due to various changes in tax laws conducted by the governments in power, thereby affecting general laws. Our study focuses on the natural or physical people’s income Tax. Since the income taxi in Ecuador is a direct tax which is levied on the people’s income who are dedicated to earn money from their work, economic or commercial activities. The higher your incomes are, the more tax you will be charged, likewise, if your incomes are less, you will pay a small tax amount. The income tax is a formal duty that all taxpayer should know, about the items, resolutions since they are modified on its basic fraction, retention rates and other variables, and also to be update and aware about any changes on the basic fraction calculations. Therefore the authority that is responsible to review the process, in this case, the Internal Revenue Service (SRI), sets out information though its website portal, using brochures, flyers, tax regulations application and for those people who want a deep study, they can access to the tax training given by the institution. Currently taxpayers know that a good tax culture helps the country since those funds contribute to the socio-economic developmet of the society. Natural people who are not obliged to maintain accounting records as cantons like Paute and Pan were considerated for this study, they identified the importance of acquiring tributaries knowledge by surverys which we remain our proposal of the income tax training in order to contribute by improving the tax collections levels.
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ANÁLISIS ECONÓMICO, IMPUESTO SOBRE LA RENTA, CAPACITACIONES, ADMINISTRACIÓN FINANCIERA