Impuestos directos e indirectos y su repercusión en las operaciones comerciales de las personas naturales no obligadas a llevar contabilidad.
Since ancient times man has sought to obtain power and wealth by establishing authority to other individuals on the basis of impositions such as compulsory labor with their respective payment, either with money or in offerings of animals or property. In the course of the years there have been severa...
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| Formato: | Examen Complexivo |
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Machala : Universidad Técnica de Machala
2017
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| Acceso en línea: | http://repositorio.utmachala.edu.ec/handle/48000/10164 |
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| Sumario: | Since ancient times man has sought to obtain power and wealth by establishing authority to other individuals on the basis of impositions such as compulsory labor with their respective payment, either with money or in offerings of animals or property. In the course of the years there have been several changes in tax matters and the respective measures taken in different states. The tax collection system has been improving substantially, thanks to which the tax administration has managed to improve the collection of taxes using technology and applying appropriate processes of verification of information. With the new technologies of information and communication, the collection of taxes has improved and has made it easier for the taxpayer at the time of the declaration, in Ecuador the Internal Revenue Service is the agency in charge of this collection. The value-added tax (VAT) is still the highest tax in the country, in terms of tax matters, following the income tax. The aforementioned taxes are those that will be explained in the present investigation. In Ecuador, tax collection is carried out through the application of regulations and laws governing natural persons. Natural persons in turn are classified into two groups: natural persons required to keep accounts and natural persons not required to keep accounts. |
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