“tipología de cumplimiento tributarío y detección de brechas de veracidad aplicando el sistema de alerta de riesgo tributario (smart) en el caso fábricas de materiales eléctricos en la provincia de Guayas”

Abstract

The present project is a study which is directed to the correct assessment of the Taxpayer and their respective control their behavior using the SMART (System of Tax Risk Alert), which is supported by the information supplied to the Tax Administration to avoid risks of evasion. The application of this system will allow to recognize efficiently and effectively potential risk for taxpayers and identified, which will enable the tax authorities to establish corrective action so as to narrow tax evasion and failure by manufacturers of electrical equipment the Guayas Province Be analyzed a description of the databases of Electrical Equipment using statistical analysis of the basis for establishing the level of compliance with the tax responsibilities of taxpayers. The project has four chapters that study, analyze and measure the tax behavior of electrical equipment factories and give recommendations for the improvement of this system.