Recaudación tributaria del impuesto a la renta (ir) en la actividad del sector pesquero atunero del cantón Manta.Años 2015-2017

Abstract

This investigation was of analytical and descriptive type because the methodology design was used to analyze the tax collection of the Income Tax (IR) in the activity of the tuna fishing sector of the Manta canton during the period 2015-2017. To determine the tax contribution it was established that the tuna business sector Manta which develops the phases of extraction, processing and marketing of seafood, must comply with the provisions contained in the Tax Code, the Internal Tax Regime Law and its Regulations, as well as the resolutions and other mandates concerning the Income Tax, confirming that the appropriate tax culture impact on the income tax collection. Industrial fishing in the canton Manta exerts a great influence on economic and social development and its participation in the tax collection at the cantonal and provincial level becomes increasingly significant