Análisis a las reformas tributarias referentes a las exenciones obtenidas por las fundaciones sin fines de lucro, en la ciudad de Ibarra
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Date
2021
Journal Title
Journal ISSN
Volume Title
Publisher
PUCE - Ibarra
Abstract
Con el objetivo de resumir el presente trabajo de titulación se enfatizará la idea principal del
mismo, analizar la reforma tributaria en referencia a las exenciones obtenidas por las
fundaciones sin fines de lucro haciendo énfasis en conocer cuales han sido los cambios mas
significativos en reformas tributarias tanto beneficiosos como perjudiciales y como esto
beneficia o perjudica las posturas tributarias de las organizaciones sin fines de lucro y la
economía del país. En concordancia con los objetivos del presente trabajo de titulación se
investigó de forma ordenada y metodológica cuales las distintas posturas tributarias de la
fundaciones sin fines de lucro con respecto a la exenciones de las cuales son participes o buscan
ser partícipes, cuáles son los requerimientos necesarios para poder obtener una exención y
saber como una vez obtenida dicha exención, las reformas tributarias inciden en forma sea
beneficiosa o perjudicial tanto como para el Estado en su rol económico como para las propias
fundaciones sin fines de lucro en la ciudad de Ibarra, el , ya que han transcurrido en nuestro
país nuevamente importantes reformas tributarias que les permiten a las fundaciones sin fines
de lucro actualizar sus datos tanto financieros como legales para lograr adaptarse al cambio
constante de normativa tributaria y realizar las distintas intervenciones en los nuevos plazos
establecidos para así lograr estar exentos de los pagos de los distintos tipos de impuestos
previstos para estas fundaciones.
El presente trabajo de titulación ha sido realizado dentro de una investigación descriptiva y
teórica, que permitió identificar, conocer y describir la situación concreta en la que se
desenvuelve la temática, con un enfoque cualitativo, mismo que permitió que este análisis se
desarrolle en forma ordenada, cronológica, y clara con el fin de lograr una mejor comprensión
de la problemática jurídica que representan las reformas tributarias, es decir sus constantes
cambios normativos, tanto como para las fundaciones sin fines de lucro como para la economía
del estado y sus afluencias, dejando huellas de vacíos legales que permiten mediante una
tramitación confusa la pérdida económica y demás situaciones que emanan de la falta de
análisis que requieren las exenciones, en referencia a la fundaciones sin fines de lucro en la
ciudad de Ibarra.
In order to summarize the present degree work, the main idea of the same will be emphasized, to analyze the tax reform in reference to the exemptions obtained by non-profit organizations, emphasizing on knowing which have been the most significant changes in tax reforms both beneficial as harmful and how these benefits or harms the tax positions of non-profit organizations and the country’s economy. In accordance with the objectives of the present degree work, it was investigated in an orderly and methodological way which the different tax positions of non-profit organizations with respect to the exemptions of which they are participants or seek to be participants, what are the necessary requirements for be able to obtain an exemption and know how once said exemption is obtained, the tax reforms affect in a beneficial or detrimental way both for the state in its economy role and for the non-profit organizations themselves in the city of Ibarra, in this period important tax reforms have passed in our country again that allow non-profit organizations to update their financial and legal data to adapt to the constant change of tax regulations and carry out the different interventions in the new deadlines, established in order to be exempt from the payments of the different types of taxes provided for these organizations. The present degree work has been carried out whit a descriptive, explanatory, investigation which allowed to identify, know and describe, the specific situation in which the subject unfolds, with a qualitative approach which allowed this analysis to be developed in an orderly manner chronological, and clear in order to achieve a better understanding of the legal problems that tax reforms represent, that is, their constant regulatory changes, both for non-profit organizations and for the state economy and its inflows, leaving traces of legal loopholes that allow, through confusing processing, the economic loss and other situations that emanate from the lack of analysis required by exemptions, in reference to non-profit organizations in the city of Ibarra.
In order to summarize the present degree work, the main idea of the same will be emphasized, to analyze the tax reform in reference to the exemptions obtained by non-profit organizations, emphasizing on knowing which have been the most significant changes in tax reforms both beneficial as harmful and how these benefits or harms the tax positions of non-profit organizations and the country’s economy. In accordance with the objectives of the present degree work, it was investigated in an orderly and methodological way which the different tax positions of non-profit organizations with respect to the exemptions of which they are participants or seek to be participants, what are the necessary requirements for be able to obtain an exemption and know how once said exemption is obtained, the tax reforms affect in a beneficial or detrimental way both for the state in its economy role and for the non-profit organizations themselves in the city of Ibarra, in this period important tax reforms have passed in our country again that allow non-profit organizations to update their financial and legal data to adapt to the constant change of tax regulations and carry out the different interventions in the new deadlines, established in order to be exempt from the payments of the different types of taxes provided for these organizations. The present degree work has been carried out whit a descriptive, explanatory, investigation which allowed to identify, know and describe, the specific situation in which the subject unfolds, with a qualitative approach which allowed this analysis to be developed in an orderly manner chronological, and clear in order to achieve a better understanding of the legal problems that tax reforms represent, that is, their constant regulatory changes, both for non-profit organizations and for the state economy and its inflows, leaving traces of legal loopholes that allow, through confusing processing, the economic loss and other situations that emanate from the lack of analysis required by exemptions, in reference to non-profit organizations in the city of Ibarra.
Description
Keywords
Reformas, Exención, Normativa, Fundaciones