Análisis y propuesta de implementación del impuesto al patrimonio como complemento al impuesto a la renta en la ciudad de Cuenca en el periodo 2012-2016

Abstract

The main objective of this research is to analyze how the introduction of a tax on assets would complement the income tax in terms of takings and inspection, achieving a more effective personal taxation and making the Ecuadorian tax system more just, equitable and progressive. This investigation is correlational and was developed by means of a mixed approach: the quantitative approach: the information of the Internal Revenue Service was analyzed; the level of income, expenses and the tax they pay. In the qualitative approach, 14 interviews were conducted with tax specialists, in order to obtain their views on the implementation of a tax on equity. Within the results obtained; the opinions for and against the introduction of this tax are divided and in the tax analysis the introduction of this tax is favorable.