Análisis de la recaudación tributaria en empresas de venta de celulares en el casco urbano de la ciudad de Machala.

Abstract

Taxes represent one of the most essential economic factors within a country, because they are a way of redistributing wealth, helping to finance works and social processes, so the collection and correct planning to carry it out or mentioned, are of vital importance for the social and economic growth of a country, VAT is an indirect tax and one of the most important for the tax administration, since it is the tax that has the greatest economic impact in Ecuador, the companies are one of the main protagonists because are those providers of services and goods that give way to an economic cycle, in this case the object of study are the companies dedicated to the sale of cell phones in the urban area of the Machala canton, with the objective of analyzing what factors intervene in tax planning VAT payment of the aforementioned companies. The implemented methodology is based on a quantitative, deductive and descriptive approach, using surveys as an instrument for data collection, which is structured by a total of 12 questions, which led to the determination that there is an inadequate tax planning by stop the companies, in addition to the fact that they do not fully understand what the new tax reforms imply.