Determinantes económicos en la recaudación fiscal de las pymes de la provincia de Santa Elena
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2015-08
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Universidad de Guayaquil Facultad de Ciencias Económicas
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El presente trabajo es de interés principalmente para determinar si la falta de aplicación o no de las normas tributarias afecta a las finanzas de las Pymes de la provincia de Santa Elena. La principal forma de analizar el desenvolvimiento sectorial, es relacionando la recaudación de los tributos de los distintos sectores, con las políticas fiscales tomadas por el ente regulador, así como de aquellas relacionadas con la gestión propia del o hacia el sector, para así identificar el diverso impacto sobre cada actividad económica y detectar sus riesgos individuales, además de la estructura temporal y estacionalidades que presente la recaudación tributaria. Así se logrará conocer cuales son las características específicas de los sectores en el pago de impuestos y se pueden diseñar las estrategias de la fiscalización especializada. Este estudio surge ante la necesidad de detectar la proliferación de nuevas formas de evadir. La estandarización de controles que establecen las fiscalizaciones tradicionales, principalmente orientadas a la verificación documental de la contabilidad y de los ajustes impositivos ordenados por la legislación tributaria, hacen imprescindible aplicar estos estudios sectoriales.
This work is primarily of interest to determine whether the lack of implementation or not of tax laws affecting finance of SMEs in the province of Santa Elena. The main way to analyze the development sector, is relating the collection of taxes in different sectors, with fiscal policies taken by the regulator as well as those related to management itself or to the sector in order to identify the different impact on each economic activity and detect their individual risks, as well as the term structure and seasonality submit tax collection. So it will be possible to know what are the specific characteristics of the sectors in the payment of taxes and can design the specialized control strategies. This study arose from the need to detect the proliferation of new ways to evade. The standardization of controls that set traditional audits, mainly oriented documentary verification of accounting and tax adjustments ordered by the tax legislation, make it imperative to apply these sectoral studies
This work is primarily of interest to determine whether the lack of implementation or not of tax laws affecting finance of SMEs in the province of Santa Elena. The main way to analyze the development sector, is relating the collection of taxes in different sectors, with fiscal policies taken by the regulator as well as those related to management itself or to the sector in order to identify the different impact on each economic activity and detect their individual risks, as well as the term structure and seasonality submit tax collection. So it will be possible to know what are the specific characteristics of the sectors in the payment of taxes and can design the specialized control strategies. This study arose from the need to detect the proliferation of new ways to evade. The standardization of controls that set traditional audits, mainly oriented documentary verification of accounting and tax adjustments ordered by the tax legislation, make it imperative to apply these sectoral studies
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RECAUDACIÓN FISCAL, DETERMINANTES ECONÓMICOS, PYMES