Administración tributaria en Ecuador: incidencia del derecho de crédito tributario en la aplicación al impuesto valor agregado.

Abstract

In the desire to seek and present to the society a better idea about the analysis of the tax credit, withholdings at the source for the calculation of the respective declarations of the Value Added Tax (VAT), the changes and improvement that the Servicio de Rentas Internas (SRI) presenting a proposal to taxpayers such as: natural persons, undivided inheritance and companies, national or foreign, domiciled in Ecuador, allowing them to raise awareness about the importance of the benefit granted by the tax obligations generated based on the economic activity carried out. The objective of this work was to determine the incidence of the Tax Credit Right in the application to the Value Added Tax, and added to it, identify the appropriate use of the Tax Credit factor in VAT refunds in the Tax Administration in Ecuador. To respond to the research object, it was used as a methodology with a rational-deductive epistemological approach, added to the qualitative research. Finally, is analyzed the correct application of the laws in force issued by the regulatory entity in charge of tax collection and at the same time effectively contributing to the country and the distribution of resources, thus improving the quality of life of Ecuadorian society.