The cost of the tax transaction in the commercial enterprises of the province of Tungurahua

Abstract

The present article includes an important contribution for the tax administration, since it allows identifying the indirect cost to taxpayers when complying with tax obligations, the cost that is doctrinally known as indirect tax pressure, although the obligations are Several, Not all of them fall on the same obligated subject, the tendency in Ecuador is the reduction of the costs of tracking, hence the value given by the Internal Revenue service to the use of information technologies, through The various Online Services in the contribution cycle, from registration to registration, to declaration and payment through the web. The present study shows that however there are always processes derived from constant regulatory changes and procedures that generate an additional cost to the payment of the Tribute as such, The highest cost represents the item of remuneration to the staff with slight to the payment of and the use of resources for computer changes in systems, the challenge is to generate a comprehensive reform, the digitization of processes, and the reduction of technological illiteracy that may exist in the citizenry, promoting the tax culture Through compliance Voluntary and timely obligation, without the proclivity to circumvent the law with loopholes and shortcuts