Los deberes formales en los contribuyentes de portocomercio e.p de la ciudad de Portoviejo y su incidencia en la recaudación tributaria en el año 2017

Abstract

The formal duties of the taxpayers of PortoComercio EP of the city of Portoviejo and its incidence in the tax collection in 2017, was developed under the modality of research qualification, for which it focused on a documentary and bibliographic study in PortoComercio EP as in the Servicio de Rentas Internas, also a field investigation was applied to the taxpayers of PortoComercio EP, since we visited where the merchants, and we observed the social reality, in order to obtain facts to issue conclusions and recommendations. According to the objectives, legal and technical information collected regarding PortoComercio EP, that is, mission, vision, objectives, object, and at the same time tax information, such as classification of taxes, legal information of the Servicio de Rentas Internas, formal duties. The tax collection of Portoviejo shown in 2017 and cities such as Guayaquil and Quito, after which a calculation made to, demonstrate the percentage of contribution to the preform of the general budget of the state for the collection of the city. Surveys applied, which allowed us to discern information, see the real source of the problem, analyze the information that PortoComercio E.P. as the Servicio de Rentas Internas in terms of tax collection, these made based on the information of the Servicio de Rentas Internas regulations, in addition to the information provided, the taxpayers expressed their disagreements with PortoComercio EP for the abandonment and lack of commitment, and how it relates directly to your sales and at the same time to the payment of taxes. When the pertinent analyzes carried out, it was determined that compliance with formal duties is more than 50%, contributing positively to the country's tax collection, contributing to social and economic development