Tax regime and fiscal management in the Transport Cooperative "Los Bajos"

Abstract

The objective of this work is to verify the tax regime for compliance with the different tax obligations in the transport cooperative "Los Bajos" in Ecuador. Likewise, the indicators of compliance with current taxes and maximizing tax collection are analyzed. This investigation is of great importance since the types and forms of commercial operations are evolving and adjusting to the needs of the market. One of the problems in terms of tax compliance is the lack of knowledge of tax regulations, which can cause tax returns to be made with errors. In this sense, the study carried out based on current regulations for the period to be analyzed must be taken into account, especially referring to this country, where changes in tax matters are constant. The methodology used is descriptive with a qualitative, quantitative approach. The technique of surveys and interviews was applied to the members of the cooperative. As a result of the investigation, problems were identified in compliance with tax obligations, for which they generate fines within the terms of the fiscal period since they must be governed by what is established by the tax regime. The results obtained are related to the assessment of how the cooperative, in order to comply with the current tax regulations, must fulfill its duties and establish clear objectives to improve its performance. It is recommended the use of new information technologies and inform of the fulfillment of their tasks.