Propuesta de un sistema de administración tributaria para el “Bazar Marisol” de la ciudad de Riobamba para el año 2015

Abstract

The present investigation proposes a tax administration system for “Bazar Marisol” in the city of Riobamba in 2015. It is a tool to improve the compliance management of laws and tax penalty reduction. Information from books, leaflets, thesis related to the proposal, codes, regulations and laws such as tax code, internal tax law, the internal tax law application regulation, proof of purchase, withholding, complementary document regulation, tax identification number and internal revenue service webpage were used to carry out this proposal with the gathering methodology. From the results, it is important to implement the proposal for the tax administration development. It is concluded that the lack of a tax administration system influences directly in this dollar store stability; the lack of training implies the tax obligation omission due to ignorance; the different tax process handling is empirical; the backup file does not have an appropriate filing system and the tax process is not organized. It is recommended to implement the tax administration system to have a permanent training and to adopt a computing and filing system with the appropriate training.