Impacto de los tributos que afectan a las Empresas del sector minero en el cantón Zaruma” caso práctico minera minera "Reina de Fátima” S. A. Emireifa período 2013

Abstract

This thesis was prepared by the need to measure the impact of taxation affecting the Canton Mining Sector Zaruma case Practical Reina de Fatima SA Company, so related to the sector such as tax Scan: Value Added Tax VAT, Tax Income, Royalties, Patents, Tax Overseas Remittance. For the development of this thesis has considered the regulations applied to the sector in the Mining Law, as well as the Tax Code, considering Bodies Control key and shaft on this issue to the Internal Revenue Service and the National Regulatory Agency Mining and Control. Also the company analyzed Queen Fatima, current situation, and that they represent taxes paid by this company to the Internal Revenue Service, considering as a basis for analysis and application balance sheets, statements, patent, concessions and other instruments that this company provided us for the respective analysis.