Caracterización tributaria en barrios urbanos populares: caso Parroquia el Vecino
Autor:
Piedra Méndez, Andrea
; Salinas Vásquez, Juanita
; Vázquez Loaiza, Juan
Fecha:
01/2016Palabra clave:
Revista / editorial:
RETOS: Revista de Ciencias de la Administracion EconomicaCitación:
Piedra Méndez, Andrea Fabiola, Salinas Vásquez, Juanita Virginia, & Vázquez Loaiza, Juan Pablo (2016). Caracterización tributaria en barrios urbanos populares: Caso Parroquia El Vecino. Revista Retos, 11(1), pp. 88-104.Tipo de Ítem:
articleResumen:
La investigación que se realizó fue de tipo descriptiva y su objeto de estudio consistió en caracterizar
tributariamente la actividad productiva desarrollada en la parroquia urbana El Vecino
del cantón Cuenca, que es un espacio popular, diverso y dinámico con marcadas vulnerabilidades
y fuertes contrastes. Se logró determinar la heterogeneidad de la actividad empresarial, su
naturaleza constitutiva, entre otros aspectos. La información económica y financiera obtenida
resultó interesante al momento de analizar la relación entre ingresos, costos y gastos, además
de que identificó los criterios empresariales en el manejo del efectivo de los emprendimientos,
por último se detectó la percepción sobre la calidad en la atención por parte del Servicio de
Rentas Internas a los usuarios, incidencia cultural y nivel de cumplimiento de deberes y obligaciones
tributarias.
Descripción:
The research was descriptive in nature and its object of study was to fiscally characterize the
productive activity in the urban parish El Vecino from canton Cuenca, which is a popular, diverse
and dynamic space with marked vulnerabilities and strong contrasts. It was possible to
determine the heterogeneity of the business activity, its constitutive nature, among others. The
economic and financial information obtained was interesting at the moment that the relationship
between revenues, costs and expenses was analyzed. It also allowed the identification of the
business criteria in cash management of entrepreneurships. Finally the perception of the quality
in customer service by the Internal Revenue Service by users was detected, and also its cultural
impact and level of fulfillment of duties and tax obligations.
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