tax compliance strategies in the tourism sector in the city of Cuenca [Estrategias de cumplimiento tributario del IVA en el sector turístico en la ciudad de Cuenca VAT]
DOI:
https://doi.org/10.62574/rmpi.v4iespecial.167Keywords:
income tax, taxation, public financeAbstract
The objective of the study is to identify the main VAT compliance challenges reported by accountants in the tourism sector in the city of Cuenca. The study was characterised as a non-experimental research with a descriptive scope. 16.13% of the surveyed companies have ever received a tax audit from the tax authorities, while the remaining 83.87% indicated that they had not experienced such a situation. The implementation of effective VAT compliance strategies is crucial for businesses in the tourism sector in Ecuador. Simplifying procedures, providing training and advice, and fostering a culture of compliance are essential measures. The adoption of IT technologies and the provision of tax incentives also play an important role in improving tax compliance.
Downloads
References
Abarca, P., & Miranda, H. (2021). Principales efectos tributarios en materia de IVA frente a las operaciones digitales [Main VAT tax effects of digital transactions]. Tesis posgrado. https://repositorio.uchile.cl/handle/2250/183071.
Alcívar-Martínez, B. J., Zamora Cusme, Y. A., Montesdeoca Calderón, M. G., & Loor Zambrano, Y. M. (2019). Análisis de las propuestas de reactivación económica para el sector turístico de Manabí, Post 16 A [Analysis of the economic reactivation proposals for the tourism sector in Manabí, Post 16 A]. ECA Sinergia, 10(1), 132-146. https://doi.org/10.33936/eca_sinergia.v10i1.1337
Asamblea Nacional. (2024). Ley de Regimen Tributario Interno. Suplemento del Registro Oficial 463 de 17 de noviembre de 2004 Última modificación: Suplemento del Registro Oficial 335 de 20 de junio de 2023.
Campos-Alberca, Geanella Elizabeth, Guanaquiza Leiva, Paúl Santiago, Uriguen Aguirre, Patricia Alexandra, & Vega Jaramillo, Flor. (2021). Estructura tributaria, impacto en el crecimiento económico del Ecuador: análisis econométrico del periodo 2010- 2019 [Tax structure impact on the economic growth of Ecuador: econometric analysis of the period 2010-2019]. Revista Científica y Tecnológica UPSE (RCTU), 8(2), 40-47. https://doi.org/10.26423/rctu.v8i2.561
García -Saltos, María Beatriz, Ollague Valarezo, José Kennedy, & Capa Benítez, Lenny Beatriz. (2018). La realidad crediticia para las pequeñas y medianas Empresas Ecuatorianas [The credit reality for small and medium-sized Ecuadorian Companies]. Revista Universidad y Sociedad, 10(2), 40-46.
Gómez, S., & Morán , D. (2020). Estrategias para abordar la evasión tributaria en America latina y el Caribe: avances en su medición y panorama de las medidas recientes para reducir su magnitud [Strategies for tackling tax evasion in Latin America and the Caribbean: progress in its measurement and an overview of recent measures to reduce its magnitude]. CEPAL. https://hdl.handle.net/11362/46301
Navas-Espín, Galo Renato, Peña Suárez, Dailin, Silva Álvarez, Nancy Deidamia, & Mayorga Díaz, Mónica Patricia. (2022). Tributary collection for the education in the equator for the covid's emergency 19 en 2020. Revista Universidad y Sociedad, 14(4), 619-627.
Palacios-Cruzatty, J. J., & Beltron-Cedeño, R. A. (2023). Impacto de la Recaudación Tributaria del IVA de las Microempresas Comerciales del cantón Portoviejo periodo 2020-2021 [Impact of VAT Tax Collection of Commercial Micro-enterprises in the Portoviejo canton, period 2020-2021]. MQRInvestigar, 7(4), 2984–3002. https://doi.org/10.56048/MQR20225.7.4.2023.2984-3002
Ramírez-Álvarez, J., Oliva, N., & Andino, M. (2022). Cumplimiento tributario y facturación electrónica en Ecuador: evaluación de impacto [Tax compliance and e-invoicing in Ecuador: an impact assessment]. Problemas Del Desarrollo. Revista Latinoamericana De Economía, 53(208), 97-123. https://doi.org/10.22201/iiec.20078951e.2022.208.69712
Villegas-Napa Mariana Elizabeth & Yánez-Gavilanes Jenniffer Mickaela, (2020). El Cumplimiento Tributario y su Impacto en la Rentabilidad del Hotel “Bravo” del Cantón Quevedo, periodo 2019 [Tax Compliance and its Impact on the Profitability of the Hotel "Bravo" in Quevedo Canton, period 2019]. UTC. bachelorThesis. https://repositorio.utc.edu.ec/handle/27000/6902
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Copyright: 2024 By the authors. This article is open access and distributed under the terms and conditions of the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International (CC BY-NC-SA 4.0) license. https://creativecommons.org/licenses/by-n
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
CC BY-NC-SA : This license allows reusers to distribute, remix, adapt and build upon the material in any medium or format for non-commercial purposes only, and only if attribution is given to the creator. If you remix, adapt or build upon the material, you must license the modified material under identical terms.
OAI-PMH URL: https://rperspectivasinvestigativas.org/index.php/multidiscipinaria/oai
