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| DC Field | Value | Language |
|---|---|---|
| dc.contributor.advisor | Palacios Riquetti, Jorge Luis | - |
| dc.contributor.author | Marín Rodríguez, Maritza Priscila | - |
| dc.date.accessioned | 2018-04-06T15:35:52Z | - |
| dc.date.available | 2018-04-06T15:35:52Z | - |
| dc.date.issued | 2018 | - |
| dc.identifier.uri | http://dspace.ucuenca.edu.ec/handle/123456789/30080 | - |
| dc.description | La presente investigación tiene como objetivo principal analizar el impacto tributario en la recaudación del Impuesto al Valor Agregado e Impuesto a la Renta de las comercializadoras de vehículos usados de la ciudad de Cuenca a partir de la promulgación de la resolución N° NAC-DGERCGC14-00575, antes de la vigencia de dicha resolución este sector comercial operaba en gran parte de manera informal y no existía una certeza jurídico-tributaria en sus operaciones. Mediante la investigación se pudo evidenciar el grado de aplicabilidad de la resolución y cotejar con los datos obtenidos de la Administración Tributaria sobre valores que permitan medir el impacto tributario en la recaudación, los cuales demostraron que en el primer año de su aplicación la recaudación obtuvo un incremento sin embargo en el segundo año hubo una disminución pero esta fue consecuencia de la situación económica del país. En base a la investigación y sus resultados se sugiere un cambio a la normativa tributaria mediante un artículo en la ley que permita realizar la compraventa de vehículos usados, facturando solamente la utilidad generada. | es_ES |
| dc.description.abstract | The main objective of this research study is to analyze the tax impact of value added tax and income tax of used car dealers on tax receipts in the city of Cuenca as of the issuing of resolution No. NAC-DGERCGC14- 00575. Before this resolution went into effect, this business sector was in operation in a considerable informal way and there was no legal-tax certainty in regard to their actions. The analysis revealed the degree of applicability of the resolution and it was also possible to collate it with data obtained from the tax administration on values which allows to estimate the impact on tax receipts. These data showed that in the first year of its application, tax receipts increased remarkably; however, in the second year they decreased as a result of the country’s economic situation. Based on this study and its results, it is recommended to make changes to tax legislation by means of a new provision stating the possibility of purchasing and selling used cars by invoicing the generated utility only. The main objective of this research study is to analyze the tax impact of value added tax and income tax of used car dealers on tax receipts in the city of Cuenca as of the issuing of resolution No. NAC-DGERCGC14- 00575. Before this resolution went into effect, this business sector was in operation in a considerable informal way and there was no legal-tax certainty in regard to their actions. The analysis revealed the degree of applicability of the resolution and it was also possible to collate it with data obtained from the tax administration on values which allows to estimate the impact on tax receipts. These data showed that in the first year of its application, tax receipts increased remarkably; however, in the second year they decreased as a result of the country’s economic situation. Based on this study and its results, it is recommended to make changes to tax legislation by means of a new provision stating the possibility of purchasing and selling used cars by invoicing the generated utility only. The main objective of this research study is to analyze the tax impact of value added tax and income tax of used car dealers on tax receipts in the city of Cuenca as of the issuing of resolution No. NAC-DGERCGC14- 00575. Before this resolution went into effect, this business sector was in operation in a considerable informal way and there was no legal-tax certainty in regard to their actions. The analysis revealed the degree of applicability of the resolution and it was also possible to collate it with data obtained from the tax administration on values which allows to estimate the impact on tax receipts. These data showed that in the first year of its application, tax receipts increased remarkably; however, in the second year they decreased as a result of the country’s economic situation. Based on this study and its results, it is recommended to make changes to tax legislation by means of a new provision stating the possibility of purchasing and selling used cars by invoicing the generated utility only. | es_ES |
| dc.format | application/pdf | es_ES |
| dc.language.iso | spa | es_ES |
| dc.relation.ispartofseries | TM4;1344 | - |
| dc.subject | Impacto Tributario | es_ES |
| dc.subject | Compraventa | es_ES |
| dc.subject | Intermediacion | es_ES |
| dc.subject | Vehiculos Usados | es_ES |
| dc.subject | Tesis De Maestria En Administracion Tributaria | es_Es |
| dc.title | Análisis del impacto tributario de las comercializadoras de vehículos usados de la ciudad de Cuenca, a partir de la promulgación de la resolución N° NAC-DGERCGC14-00575 hasta el período fiscal 2016 | es_ES |
| dc.type | masterThesis | es_ES |
| dc.ucuenca.paginacion | 96 páginas | es_ES |
| dc.description.degree | Magister en Administración Tributaria | es_ES |
| dc.description.city | Cuenca | es_ES |
| dc.ucuenca.id | 0102423860 | es_ES |
| dc.ucuenca.idautor | 0105015440 | es_ES |
| Appears in Collections: | Tesis Maestrías | |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| TRABAJO DE TITULACION.pdf | texto completo | 1.45 MB | Adobe PDF |  View/Open |
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