Políticas tributarias y la incidencia en el desarrollo de las actividades comerciales del comisariato “Yaris Z” de la cuidad de Montecristi.

Abstract

The objective of this research project is to evaluate the incidences of tax policies within the development of the commercial activities of the "Yaris Z" commissary, we base ourselves on the compliance of the company in accordance with tax obligations; in accordance with the laws, regulations and resolutions that govern Ecuador under the control of the internal revenue service, which in turn acts as responsible for administering these taxes. The problem arises, due to what has already been said, the importance of tax policies is vital, for this reason the investigation focuses on determining the impact or how they can affect the development of commercial activities in the "Yaris Z" Commissariat. The study is based on field research, the sample was taken from a total of 19 employees of the company since the collection of information will be carried out through surveys and interviews, this methodology will lead us to make a diagnosis relevant to the characteristics of the real and current situation of the company, under the strict observance of the Ecuadorian tax legislation to its tax part, to carry out a process of implementation or development of a Tax Policy Procedure Manual, as a final suggestion. It was possible to determine that within the tax policies that are applicable in the "Yaris Z" commissary there are no major problems when applying tax obligations, however, within the accounting department there is no Tax Policy Procedure Manual, which We propose to implement it as a continuous improvement tool in search of obtaining or maintaining effectiveness in the accounting area in relation to the application of tax policies.