Diseño de un manual de procedimientos tributario para prevenir el riesgo de sanciones pecuniarias para personas naturales en la ciudad de Guayaquil
The present investigation is developed in an accounting -tributary framework, with the main objective of designing a manual of tax procedures for the prevention of sanctions risks in the taxpayers of the bay of the city of Guayaquil, based on the data collected, In order to strengthen the tax cultur...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2019 |
| País: | Ecuador |
| Institución: | Universidad Laica Vicente Rocafuerte |
| Repositorio: | Repositorio Universidad Laica Vicente Rocafuerte |
| Idioma: | español |
| OAI Identifier: | oai:localhost:44000/3234 |
| Acceso en línea: | http://repositorio.ulvr.edu.ec/handle/44000/3234 |
| Access Level: | acceso abierto |
| Palabra clave: | Sistema tributario Tributación Impuesto Contabilidad |
| Sumario: | The present investigation is developed in an accounting -tributary framework, with the main objective of designing a manual of tax procedures for the prevention of sanctions risks in the taxpayers of the bay of the city of Guayaquil, based on the data collected, In order to strengthen the tax culture and avoid excessive payment of sanctions. The design of the research is non-experimental, with a field and bibliographical approach, a survey aimed at qualified traders as natural persons in the bay sector is used to collect the information. As a proposal, a tax procedure manual was prepared that includes introduction theories to taxation, types of taxpayers, vouchers, registration to the RUC and pecuniary sanctions…….. |
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