Estudio tributario del sector orfebre en joyería en el cantón Chordeleg, de la provincia del Azuay períofo 2014: situacionalidad económica-tributaria, proyecciones tributarias productivas, manual de cumplimiento tributario

Abstract

ABSTRACT The present research work aims to determine the level of non-compliance with tributary and related obligations by the craftsman goldsmiths of canton Chordeleg in the province of Azuay, with the qualification of the National Board of Defense of Craftsman who are registered at the SRI under economic activity manufacture of jewellery; having as main goal, collecting and analyzing information in such a way to allow verifying that these taxpayers comply with requirements to be qualified as such, and in turn provide economic-tributary information for the Tributary Administration. Reason by which, for its development has taken the theoretical and legal bases that sustained and allowed the development of this research work, as well as the analysis for the obtained data from primary source by means of the application from the survey “CRAFTSMEN GOLDSMITHS CANTON CHORDELEG” and from tertiary source provided by the different public organizations. In addition, with the purpose of to reinforce the tributary and related knowledge of the craftsmen goldsmiths, a manual has been elaborated, where they will be able to easily know his rights and obligations, as well as to be abreast of the requirements and procedures that must follow to realise their proceedings of the RUC, declarations, warning of entrance and exit of employees, contract of work, act of settlement, etc.