La cultura tributaria y su relación con el pago de los impuestos directos de la ciudad de Ambato, provincia de Tungurahua, 2015

Abstract:

Tax culture in our country every time is less common and it’s for the strategies, politics, incentives that tax administration has collocated such as a validity way with the final purpose of avoid tax elution. The fulfillment of the obligations in the taxpayers can be noticed in the data base given by the SRI about the collection that every year has incremented in a positive way, helping in this way to contribute with the social work that the government has like a purpose. Payment of taxes it’s not well seen yet for one part of the society because it is done in an obligatory way by the law and people do it for the fear of being fined and not voluntarily or optimistic. People have to consider that in the last year’s tax recollection is one of the main components of the general state budget. It has always exist a gap between the collection of the indirect taxes and direct taxes, nevertheless since 2012 this gap has been disappeared little by little because of the tax administration has seen fit to increase some direct taxes. Now a days talking in a percentage way there is a difference in the collection of the 11 points taking into consideration that in 2007 there was a difference of 28 points. Natural people not required to take accounting from Ambato have a good tax culture nevertheless there are some direct taxes that are unknown is for this reason that the tax administration can’t fulfill the goals that it has established. These direct taxes are unknown bye the contributors and it can leads to fines and penalties on trades. For all of these reasons, one part of the investigative work and the goal of finding a solution to this situation are important for the using of suitable tools, merchants from Ambato city, Tungurahua’s province can improve their tax culture and hence the collection of the direct taxes increases.

Año de publicación:

2016

Keywords:

• Principios Tributarios
• CULTURA TRIBUTARÍA
• IMPUESTOS DIRECTOS
• DEBERES FORMALES DEL CÓNTRIBUYENTE

Fuente:

rraae