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Tipo de material : bachelorThesis
Título : Elementos de la declaración patrimonial en el Ecuador
Autor : Pozo Olmedo, María Alejandra
Tutor : Jarrín Barragán, José Javier
Fecha de publicación : 2011
Editorial : Quito: Universidad de las Américas, 2011
Citación : Pozo Olmedo, M. A. (2011). Elementos de la declaración patrimonial en el Ecuador. (Tesis de pregrado). Universidad de las Américas, Quito.
Resumen : La evasión fiscal es un problema que afecta al país y ha sido una lucha constante de la Administración Tributaria por reducirla...
Descripción : Tax evasion is a problem affecting the country and has been a constant struggle of the Tax Administration to reduce it. In 2007, the National Constituent Assembly issued the Law for Tax Equity among other important reforms includes the obligation to submit a declaration of assets. The rules for its implementation are set out in the Regulations implementing the Organic Law on Internal Taxation, and Resolution No. NAC- DGER2008-1510, as amended by Resolution No. NAC- DGERCGC09-00089, published in the Official Gazette No 532, of February 19, 2009 and Resolution No. NACDGERCG09- 00257. This thesis will address the Asset Declaration as a formal obligation to all taxpayers that meet the assumptions set out in the Law, which begin with a study on the Heritage, from the legal and accounting perspective and classes of this. Then try the Heritage Declaration as a formal obligation, a study of the taxpayers of this, its components and how that is done must be declared. The means by which year after year justified the increase or decrease equity are part of this work, with the declaration of income tax the main way in which the wealth gained by taxpayers is demonstrated. a brief analysis of the possible consequences of this statement, among which highlights the wealth tax, the draft Law of Extinction of Domain and Private Crime unjustified enrichment is performed. A group of guayaquileños Jurists filed a Constitutional Protection Action, noting that the resolutions issued by SRI violate the constitutional principle of privacy by forcing declare personal assets, such action which is accepted by Judge Ninth Civil Guayas, leaving those Resolutions irrelevant, since a analysis to the judgment issued by the Judge is performed.
URI : http://dspace.udla.edu.ec/handle/33000/327
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