Facultad de Ciencias Económicas y Administrativas Tesis Maestrías

Permanent URI for this collectionhttps://dspace-test.ucuenca.edu.ec/handle/123456789/106

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Análisis de los costos de cumplimiento tributario en MiPYMES de la ciudad de Cuenca, año 2015
(2017) Muñoz Villa, Silvia Elizabeth; Jara Robles, Mercedes Josefina; Cubero Abril, Teodoro Emilio
In order to comply with tax obligations, taxpayers must invest time, money and other resources wich are defined as indirect taxation or tax compliance costs (TCC). Since 1963 professor Cedric Sandford has been analyzing the subject and raises concepts that serve as reference for further investigations; In Latin America CIAT promotes among tax administrations the calculation of TCC, implementing a model that has been adopted by several countries with the objective of promoting simplicity, efficiency and effectiveness of their tax systems and the implementation of measures to reduce these costs. This research focuses on the calculation and analysis of the effect that the TCC cause to the MSMEs contributors of the city of Cuenca, for the development of the work, we take as a reference the study carried out by CIAT, analyzed Ecuadorian tax system, the importance of MSMEs, the conceptualization of TCC and the collection of information among local taxpayers were analyzed in order to quantify the TCCs and to know what effect it have on companies. Finally, with the results obtained, it was possible to measure the impact of the TCCs on the liquidity of the companies and to conclude that these values affect relatively more in proportion to the small companies than to the big companies, as they significantly reduce the resources of the companies which most need it, the MSMEs, who are not able to assume these costs choose to evade taxes or bring their economic activities to informality.
Elaboración de procedimientos para el manejo técnico de los bienes de larga duración e impacto generado en los estados financieros del gobierno autónomo descentralizado de Sevilla de Oro
(2016) Toro Peralta, Doris Esthela; Gutiérrez Álvarez, Ligia Susana
The Administration and Control of Long-Term Properties within the Public Sector Entities has become essential since several years ago, due to the significant financial resources assigned to these assets. Consequently a series of Laws, Norms, Regulations, Manuals and Instructions have been created, which allow to establish guidelines for each Public Sector Institution to apply in an independent manner, the before mentioned regulations and controls have to be adjusted to each reality, mission, vision and institutional objectives. The rules for the Public Sector in relation to the Administration and Control of the Long-Term Properties establish technical criteria that allow efficient processes, these are aimed at safeguarding the material resources; offering the possibility for each Institution to apply clear guidelines for a proper organization, segregation of activities to officials, allocation of responsibilities and mechanisms for accounting control and physical controls, all these in order to facilitate the administration and control of resources through opportune information and appropriate decision making. In the Decentralized Autonomous Government of Sevilla de Oro part of the regulations for the control of Long-Term Properties is applied, based on this, a proposal for creating a Manual for the Administration and Control of the assets is presented, this is aligned to the regulations applied to the public sector.
Proyecto para la administración de los activos fijos de la Cooperativa de Ahorro y Crédito "Jardín Azuayo"
(2011) Chacón Montesdeoca, Adriana del Carmen; Mendieta Muñoz, Luis Rodrigo
Sistema de control interno para las estaciones de servicio-gasolinaras de la Ciudad de Cuenca
(2009) Lituma Yascaribay, Mónica Alexandra; Vélez Criollo, Manuel

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