Análisis de política tributaria ecuatoriana, caso ley de solidaridad-corresponsabilidad ciudadana en recaudaciones tributarias. junio-noviembre 2016
No hay miniatura disponible
Fecha
2017
Título de la revista
ISSN de la revista
Título del volumen
Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente investigación se llevó a cabo con el objetivo de analizar el impacto de la Política Tributaria, caso Ley de Solidaridad-Corresponsabilidad Ciudadana, en la contribución solidaria de junio a noviembre del 2016; para el efecto se aplicó la metodología descriptiva, deductiva, bibliográfica y de campo, con uso de la técnica de la observación directa y como instrumento el registro propio proveniente de los datos del SRI, evidenciándose los siguientes resultados: las contribuciones solidarias sobre el patrimonio, sobre los bienes de las personas jurídicas en el exterior y sobre las utilidades, sobrepasaron el pronóstico esperado por el Estado, mientras que la contribución sobre las remuneraciones se encuentra en un 89% de cumplimiento de la proyección estipulada, tan solo el incremento del 2% del IVA es la medida que solo se encuentra en el 54% de lo pronosticado durante el primer semestre, en consecuencia, durante estos primeros seis meses, se recaudó el 84% de lo planeado, significando ello que la expectativa del Estado se podrá cumplir hasta el 31/05/2017. Se propuso como medidas para hacer frente a una emergencia de la magnitud del pasado 16 de abril, en el país, la creación de un fondo para cubrir emergencias ocasionadas por la ocurrencia de desastres naturales y el fortalecimiento del control para mejorar el cumplimiento de las normas técnicas en la construcción de infraestructura (viviendas, establecimientos y otros), para mejorar su resistencia ante eventuales movimientos telúricos, estrategias que propiciarán el buen vivir, en conclusión se comprobó la hipótesis de que la Política Tributaria, caso Ley de Solidaridad-Corresponsabilidad Ciudadana, tuvo un impacto positivo en la contribución solidaria desde junio a noviembre del 2016.
The present investigation was carried out with the objective of analyzing the impact of the Tax Policy, in the Solidarity and Citizens Stewardship Act, in the solidarity tax from June to November 2016; For this purpose the descriptive, deductive, bibliographical and field methodology was applied, using the technique of direct observation and as an instrument the own register from the SRI data, evidencing the following results: the solidarity contributions on the patrimony, On the assets of legal entities abroad and on profits, surpassed the forecast expected by the State, while the contribution on wages is at 89% of compliance with the stipulated projection, only the increase of 2% Of VAT is the measure that is only 54% of what was predicted during the first semester, consequently during these first six months, 84% of what was planned was collected, meaning that the expectation of the State can be met until 05/31/2017. It was proposed as measures to deal with an emergency of the magnitude of the past April 16 in the country, the creation of a fund to cover emergencies caused by the occurrence of natural disasters and the strengthening of the control to improve compliance with the norms Techniques in the construction of infrastructure (homes, establishments and others), in order to improve their resistance to possible earthquakes, strategies that will promote good living, in conclusion the hypothesis was verified that the Tax Policy, case Law of Solidarity-Citizenship Stewardship, Had a positive impact on the solidarity contribution from June to November 2016.
The present investigation was carried out with the objective of analyzing the impact of the Tax Policy, in the Solidarity and Citizens Stewardship Act, in the solidarity tax from June to November 2016; For this purpose the descriptive, deductive, bibliographical and field methodology was applied, using the technique of direct observation and as an instrument the own register from the SRI data, evidencing the following results: the solidarity contributions on the patrimony, On the assets of legal entities abroad and on profits, surpassed the forecast expected by the State, while the contribution on wages is at 89% of compliance with the stipulated projection, only the increase of 2% Of VAT is the measure that is only 54% of what was predicted during the first semester, consequently during these first six months, 84% of what was planned was collected, meaning that the expectation of the State can be met until 05/31/2017. It was proposed as measures to deal with an emergency of the magnitude of the past April 16 in the country, the creation of a fund to cover emergencies caused by the occurrence of natural disasters and the strengthening of the control to improve compliance with the norms Techniques in the construction of infrastructure (homes, establishments and others), in order to improve their resistance to possible earthquakes, strategies that will promote good living, in conclusion the hypothesis was verified that the Tax Policy, case Law of Solidarity-Citizenship Stewardship, Had a positive impact on the solidarity contribution from June to November 2016.
Descripción
Palabras clave
POLITICA, TRIBUTARIA, LEY, SOLIDARIDAD