Value Added Tax (VAT): evolution and level of timely compliance in the province of Pastaza

被引：0

作者：

Navas Espin, Galo Renato ^{[1
,2
]}

Silva Alvarez, Nancy Deidamia ^{[1
]}

Aguilar Carrion, Manuel Rodrigo ^{[3
]}

机构：

[1] UNIANDES Puyo, Puyo, Ecuador

[2] UNIANDES Puyo, Serv Rentas Internas, Puyo, Ecuador

[3] Univ Reg Autonoma Andes, Ambato, Ecuador

来源：

DILEMAS CONTEMPORANEOS-EDUCACION POLITICA Y VALORES | 2019年 / 6卷

关键词：

Value Added Tax; timely compliance; taxpayers; Tax Administration; collection;

D O I：

暂无

中图分类号：

G40 [教育学];

学科分类号：

040101 ; 120403 ;

摘要：

Taxes are fundamental for the development of a country, and in Ecuador, the taxes in the year 2018 represented 43.4% of the General State Budget (PGE). In the province of Pastaza, the collection for 2018 was 13,034,525 dollars, of which 6,058,603.55 dollars were collected by VAT, representing 46.5% of the total collection. The importance of this research work is to analyze the evolution and results achieved in the timely fulfillment of VAT in the province of Pastaza, since it is essential for the Tax Administration to ensure the best timely and correct compliance in the presentation and payment of VAT, that allows to guarantee and maintain an efficient collection.

引用

页数：17

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