Diseño de un sistema de control tributario de los ingresos adicionales correspondientes a las propinas del 10% de servicios percibidos por el personal en relación de dependencia del sector turístico en Ecuador

The present work is focused on creating a employees income control that Works in the Ecuadorian Tousrism section, because the Tousrism Law categorize this. The first two are subject to an additional 10% services charge in the consumption billing, and 12% in the VAT (Value added tax). The amount collected from the 10% is distributed between all the laborers that work in the establishment. The Ecuadoriam IRS is the unique fiscal authority that has the power to collect fiscal taxes in the country, its main function is to enlarge taxes collection and develop a tax culture that endless in the voluntary collection from the contributors. Tax collection is an important part in the Ecuadorian General Goverment Budget that increases each year; hence born Tax administration that looks for new strategies and ways to control tax evasion. Lack in tax control system on 10% tips on services, that all ready charged in the qualified tourist establishements final invoices, bring out the following consecuences: in the first, the tax administration doesn’t have a good control on the whole amount of Money that is transfered for this matter, and as a result employers and employees from the tourist section will not send the accured information to the control organization.(IRS) This investigation job pretends to stablish an alternative way to control, achieve And rise the Money collection from income tax to non business owners from the Tax Administration Organization. ; El presente trabajo está enfocado en la creación de un control sobre los ingresos percibidos de los empleados en relación de dependencia que laboran en el sector turístico en el Ecuador, dado que en este sector la Ley de Turismo establece que de conformidad con la categorización de los establecimientos turísticos, las dos primeras categorías están sujetas al cobro del diez por ciento del servicio adicional a la facturación por consumo y el correspondiente 12% del Impuesto al Valor Agregado. El valor recaudado por concepto del diez por ciento es distribuido entre el ...