Análisis de los costos de cumplimiento tributario en MiPYMES de la ciudad de Cuenca, año 2015

Abstract

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.