The Tax Evasion of Income Tax in SMEs of the Hardware Stores of the Province of Sullana, Piura
The objective of this research is to determine and describe the tax evasion of income tax in the SMEs of the Hardware Stores of the province of Sullana from the high rate of tax evasion that is evidenced in the country and the different modalities that exist to carry carry out these illicit actions....
| Autor: | |
|---|---|
| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2020 |
| País: | Ecuador |
| Institución: | Universidad Tecnológica Equinoccial |
| Repositorio: | Revistas Universidad Tecnológica Equinoccial |
| Idioma: | español |
| OAI Identifier: | oai:ojs.ute.edu.ec:article/825 |
| Acceso en línea: | https://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/825 |
| Access Level: | acceso abierto |
| Palabra clave: | Tax code Tax evasion Income tax Tax liability Net worth Hardware stores Código tributario Evasión tributaria Impuesto a la renta Obligación tributaria Patrimonio neto Ferreterías |
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oai:ojs.ute.edu.ec:article/825 |
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The Tax Evasion of Income Tax in SMEs of the Hardware Stores of the Province of Sullana, Piura La Evasión Tributaria del Impuesto a la Renta en las Pymes del Rubro Ferreterías de la Provincia de Sullana, Piura Jurado-Rosas, Adolfo Antenor Tax code Tax evasion Income tax Tax liability Net worth Hardware stores Código tributario Evasión tributaria Impuesto a la renta Obligación tributaria Patrimonio neto Ferreterías The objective of this research is to determine and describe the tax evasion of income tax in the SMEs of the Hardware Stores of the province of Sullana from the high rate of tax evasion that is evidenced in the country and the different modalities that exist to carry carry out these illicit actions. The present research work was descriptive in nature, with a cross-sectional quantitative approach, the type of research was non-experimental because it was carried out without deliberately manipulating the variables, the phenomenon was observed as it is within its context. Obtaining as results the identification that within the tax doctrine referring to tax evasion with a high rate of informality, 25 % do so, while 75 % do not. Since they are aware of the consequences it can cause, it is therefore recommended that the corresponding guidance be taken so that tax laws are not violated. Coming to the conclusion that companies do not yet accept the issuance of electronic vouchers, either due to the lack of information or the inability to do so since this change greatly influences the work of the company, since it can be make an investment for the correct implementation of electronic invoicing. Esta investigación tiene como objetivo determinar y describir la evasión tributaria del impuesto a la renta en las pymes del Rubro Ferreterías de la provincia de Sullana, en Piura, a partir del alto índice de evasión tributaria que se evidencia en el país y de las distintas modalidades que existen para llevar a cabo estas acciones ilícitas. Su carácter es descriptivo, con un enfoque cuantitativo de corte transversal; el tipo de investigación fue no experimental puesto que se realizó sin manipular deliberadamente las variables; así se observó el fenómeno tal como se encuentra dentro de su contexto. Como resultado se identificó que en lo referente a la evasión tributaria con una alta tasa de informalidad un 25 % la realiza, mientras que un 75 % no la realiza. La razón es porque tienen conocimiento de las consecuencias que puede ocasionar, por ello se recomienda que se tome la orientación correspondiente así no se infringe las leyes tributarias. Se llegó a concluir que las empresas no se acogen aún a la emisión de comprobantes electrónicos, ya sea por la falta de información o por la incapacidad de poder realizarlo puesto que este cambio influye mucho en el trabajo de la empresa, ya que se puede llegar a realizar una inversión para la correcta implementación de la facturación electrónica. Universidad UTE https://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/825 10.29019/eyn.v11i2.825 |
| title |
The Tax Evasion of Income Tax in SMEs of the Hardware Stores of the Province of Sullana, Piura |
| spellingShingle |
The Tax Evasion of Income Tax in SMEs of the Hardware Stores of the Province of Sullana, Piura Jurado-Rosas, Adolfo Antenor Tax code Tax evasion Income tax Tax liability Net worth Hardware stores Código tributario Evasión tributaria Impuesto a la renta Obligación tributaria Patrimonio neto Ferreterías |
| title_short |
The Tax Evasion of Income Tax in SMEs of the Hardware Stores of the Province of Sullana, Piura |
| title_full |
The Tax Evasion of Income Tax in SMEs of the Hardware Stores of the Province of Sullana, Piura |
| title_fullStr |
The Tax Evasion of Income Tax in SMEs of the Hardware Stores of the Province of Sullana, Piura |
| title_full_unstemmed |
The Tax Evasion of Income Tax in SMEs of the Hardware Stores of the Province of Sullana, Piura |
| title_sort |
The Tax Evasion of Income Tax in SMEs of the Hardware Stores of the Province of Sullana, Piura |
| author |
Jurado-Rosas, Adolfo Antenor |
| author_facet |
Jurado-Rosas, Adolfo Antenor |
| author_role |
author |
| topic |
Tax code Tax evasion Income tax Tax liability Net worth Hardware stores Código tributario Evasión tributaria Impuesto a la renta Obligación tributaria Patrimonio neto Ferreterías |
| topic_facet |
Tax code Tax evasion Income tax Tax liability Net worth Hardware stores Código tributario Evasión tributaria Impuesto a la renta Obligación tributaria Patrimonio neto Ferreterías |
| description |
The objective of this research is to determine and describe the tax evasion of income tax in the SMEs of the Hardware Stores of the province of Sullana from the high rate of tax evasion that is evidenced in the country and the different modalities that exist to carry carry out these illicit actions. The present research work was descriptive in nature, with a cross-sectional quantitative approach, the type of research was non-experimental because it was carried out without deliberately manipulating the variables, the phenomenon was observed as it is within its context. Obtaining as results the identification that within the tax doctrine referring to tax evasion with a high rate of informality, 25 % do so, while 75 % do not. Since they are aware of the consequences it can cause, it is therefore recommended that the corresponding guidance be taken so that tax laws are not violated. Coming to the conclusion that companies do not yet accept the issuance of electronic vouchers, either due to the lack of information or the inability to do so since this change greatly influences the work of the company, since it can be make an investment for the correct implementation of electronic invoicing. |
| publishDate |
2020 |
| format |
article |
| status_str |
publishedVersion |
| url |
https://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/825 |
| identifier_str_mv |
10.29019/eyn.v11i2.825 |
| language |
spa |
| eu_rights_str_mv |
openAccess |
| publisher |
Universidad UTE |
| institution |
UTE |
| collection |
Revistas Universidad Tecnológica Equinoccial |
| reponame_str |
Revistas Universidad Tecnológica Equinoccial |
| instname_str |
Universidad Tecnológica Equinoccial |
| _version_ |
1878407281033347072 |
| publishDateSort |
2020 |
| author_browse |
Jurado-Rosas, Adolfo Antenor |
| publisherStr |
Universidad UTE |
| score |
6,9303427 |