Análisis del cumplimiento tributario de contribuyentes no obligados a llevar contabilidad, servicios de alimentación colectiva (restaurante). Caso de estudio "Restaurante Taj Mahal" Cuenca-Ecuador

Abstract

The present study has as general objective to analyze the tax compliance by the restaurant TajMahal in the of city of Cuenca, during the period 2013-2015. The specific objectives are the following: to review the concepts and terms that will recur during the study, as well as Ecuadorian laws and regulations on taxation; to determine the factors associated tax compliance of unobligated to keep accounting taxpayers; to do an analysis of tax compliance by the restaurant; and design a manual in which are the steps that taxpayers must follow. In order to fulfill the research objectives a retrospective - descriptive research was developed, also methods of qualitative and quantitative were applied. Regarding to the collection of information research techniques, both primary and secondary were used, such as interviews, surveys and documentary literature review. The main result of the study found that during the period 2011-2015, the TajMahal restaurant had five shutdowns, mainly by not issuing proofs of sales and do not filling the bill in conjunction with their respective copy. Based on the analysis, we proceeded to design a manual showing all the steps that a non-tax required person must follow.