Evaluación del impacto del proyecto punto fijo en las declaraciones de impuestos y en la eficiencia de la herramienta en el cantón Cuenca período 2013 – 2016

Abstract

The research presented in this titling work has done the evaluation of the project fixed point in order to obtain objective data that allow the managers of the tax administration to have strategic and timely information for the decision making.

It has been possible to demonstrate that the control tool called fixed point is efficient and has significantly increased tax collection. In order to demonstrate the hypotheses, the study of 47 contributors included in the control in Cuenca, from 2013 to 2016, has been carried out. Based on these results, indicators have been constructed to measure the effectiveness, efficiency and productivity of the tool. As a conclusion, it is established that it is a control tool that the tax administration must maintain it among its tax controls and it is recommended that the number of fixed point controls be increased.