Evolución de los formularios del impuesto a la renta 102 y 102a presentados en los períodos 2012 2013 y 2014 por los contribuyentes domiciliados en la provincia del Azuay y propuestas para su simplificación

Abstract

statement of income tax presented in the years 2012,2013 and 2014 the results have been constant changes in the Legal Regulation of Tax in Ecuador, generating some inconvenience to taxpayers, so it is necessary seeks proposals to simplify the statement of income tax. This research provides a study of the changes that have been occurring in the regulations and that have affected the presentation of the statements of income taxes on application forms 102 and 102A of Natural Persons and undivided Estates obliged and not required to keep accounting, respectively. Data is collected through the use of surveys to obtain an accurate understanding of the views of the taxpayers, at the end of this analysis will be achieved simplification proposals that will help improve the processes undertaken by the taxpayer at the time of their statements.