Browsing by Author "Corral Cordero, Daniel Enrique"

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    Afección de los comprobantes electrónicos de pago en la cartera de la Regional Austro en el año 2010
    (2013) Corral Cordero, Daniel Enrique; Rodas Beltrán, Wilson Manolo
    At present, taxes finance approximately 60% of the general budget of the country, this is why it is essential that the Tax Administration makes the necessary efforts to optimize the collectionof taxes. The collection of taxes is mainly done through the voluntary compliance of the taxpayers, nonetheless if this compliance does not happen, obligations are generated that the Tax Administration has to charge through persuasive or coercive action. Due to these reasons, in this current job we have performed a study of the Collection Action in Ecuador, Colombia, and Chile where we have observed different methods of collection and we have developed an analysis of the Unrecoverable Portfolio in the Region of Austro in 2010,that allows us to determine which are the obligations that are affecting in greater amount the portfolio, as well as how we have analyzed the strengths and weaknesses of the Department of Collections; in search of power to implement methods and tools that allow a greater collection in a national level in the Internal Revenue Service.