Importancia de la recaudación tributaria en el Ecuador: El impuesto al valor agregado período 2005-2010
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2011-12-08
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Universidad de Guayaquil Facultad de Ciencias Económicas
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Este estudio evalúa la Importancia de la Recaudación Tributaria en el Ecuador dando especial énfasis en el Impuesto al Valor Agregado correspondiente al ejercicio económico 2 005 – 2 010, y tiene la intención de aportar las mejores referencias tributarias sucedidas en los años mencionados, a pesar que su sistema impositivo se ha estado sustentado sobre tres grandes impuestos: El Impuesto a la Renta (IR), el Impuesto al Valor Agregado (IVA) y el Impuesto a los Consumos Especiales (ICE). En el Capítulo I, se ha planteado el tema dispuesto a investigar, se señala sus principales directrices, objetivos tanto generales como específicos, los mismos que diseñaron su respectiva justificación e interés. El Capítulo II, hace referencia en todo su contexto a los antecedentes y orígenes, bases legales tomando en consideración la Ley Orgánica de Régimen Tributario Interno, y conceptuales del Impuesto al Valor Agregado, del mismo modo calibra su hipótesis a fin de erradicar la evasión y elusión fiscal, promoviendo una cultura tributaria responsable y consciente, ya que hoy en día está apegado a malos principios y valores, y su correspondiente metodología a utilizarse durante el desarrollo del tópico. El Capítulo III, se enmarca en temas que innegablemente tienen que ver con el Impuesto al Valor Agregado, tales como sus generalidades, evolución del porcentaje del mismo basándose de datos del Sistema Integrado de Indicadores Sociales del Ecuador (SIISE), profundizando en el tipo de política fiscal que ha tomado Ecuador durante estos períodos; así mismo el monto recaudado por cada año de estudio, resaltando sus metas de cumplimiento y su grado de incidencia como fuente principal de ingresos en el Presupuesto General del Estado, a fin de garantizar la equidad social y financiar el gasto público. Finalmente, el Capítulo IV se desarrolla las debidas conclusiones obtenidas después del análisis realizado de estos capítulos y recomendaciones dadas por el autor.
This study evaluates the importance of Revenue in Ecuador with special emphasis on value added tax for the financial Exercise 2 005-2 010 and intends to provide the best tax references occurred in those years , although its tax system has been supported on three major taxes: the Income Tax (IR ), the Value Added Tax ( VAT) and Special Consumption tax (ICE ) . In Chapter I, the issue has been raised willing to investigate , its main guidelines , both general and specific objectives , the same who designed their respective states and interest justification . Chapter II refers in its full context to the background and origins , legal basis taking into consideration the concept of Value Added Tax , just calibrate your hypothesis to eradicate tax evasion Law on Internal Taxation and and tax avoidance , promoting a responsible and conscientious tax culture , since today is attached to bad principles and values, and the corresponding methodology used during the development of the topic. Chapter III , is part of issues that undeniably have to do with the value added tax , such as their general, changes in the percentage of the same basis of data of the Integrated System of Social Indicators of Ecuador ( SIISE ) , delving into the nature of fiscal policy that Ecuador has taken during these periods , likewise the amount collected for each year of study , highlighting their compliance goals and level of incidence as the main source of revenue in the General Budget of the State , to ensure social equity and finance public spending . Finally, Chapter IV the conclusions develops after due analysis of these
This study evaluates the importance of Revenue in Ecuador with special emphasis on value added tax for the financial Exercise 2 005-2 010 and intends to provide the best tax references occurred in those years , although its tax system has been supported on three major taxes: the Income Tax (IR ), the Value Added Tax ( VAT) and Special Consumption tax (ICE ) . In Chapter I, the issue has been raised willing to investigate , its main guidelines , both general and specific objectives , the same who designed their respective states and interest justification . Chapter II refers in its full context to the background and origins , legal basis taking into consideration the concept of Value Added Tax , just calibrate your hypothesis to eradicate tax evasion Law on Internal Taxation and and tax avoidance , promoting a responsible and conscientious tax culture , since today is attached to bad principles and values, and the corresponding methodology used during the development of the topic. Chapter III , is part of issues that undeniably have to do with the value added tax , such as their general, changes in the percentage of the same basis of data of the Integrated System of Social Indicators of Ecuador ( SIISE ) , delving into the nature of fiscal policy that Ecuador has taken during these periods , likewise the amount collected for each year of study , highlighting their compliance goals and level of incidence as the main source of revenue in the General Budget of the State , to ensure social equity and finance public spending . Finally, Chapter IV the conclusions develops after due analysis of these
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IMPUESTO AL VALOR AGREGADO, RECAUDACIÓN DE IMPUESTOS, TRIBUTACIÓN, POLÍTICA TRIBUTARIA