Efectos de la determinación de compras a empresas fantasmas en contribuyentes sujetos al impuesto a la renta único para actividades del sector bananero.

Abstract

The importance of the subject of this research report lies in demonstrating in a reliable way the effects of the processes of control of differences executed by the Tax Administration to taxpayers subject to the Single Income Tax on activities of the banana growing, selling and exporting sector caused by the detection of purchases from shell companies, both in the collection of direct taxes and in the tax burden faced by taxpayers, and also in the liquidation of Income Tax due to the direct determination performed by the SRI. All of this was possible through the modeling of justification processes to the differences communicated through substitutive tax statements made by the controlled subjects or by the notification of administrative acts. As a result, this tax regime caused an increase in the collection of direct taxes through the structure in force for 2012; on the other hand, the tax burden does not present variations as the law is in favor of treasury in order to stablish the calculation of taxes and tax bases. To conclude, it is noticeable that while the exporters of banana grown by others were not included in this tax payment structure, there were effects on the liquidation of Income Tax, such as increasing. Since 2015, the only effect is the increase in labor obligations. Therefore, the researcher recommends that the Tax Administration, through the legislative and executive powers, potentiate the implementation of regimes appropriate for economic activities or sectors, progressively and according to the income obtained but not the gross income earned, as well. The researcher also suggests that in order to increase the knowledge of justification to determination processes through the practices discussed throughout this research, the tax educational programs for the citizenship should be intensified.