ANÁLISIS DE LA GESTIÓN TRIBUTARIA REALIZADA POR LAS PYMES DEL CANTÓN MONTECRISTI EN EL 2016.

Abstract

The work contains an analysis of the tax administration carried out by SMEs in the canton Montecristi in Manabi province in the fiscal period of the 2016, which established that SMEs have tax problems since many of them, they do not have a professional at the time of making their statements monthly or yearly, which leads to trouble financial and sometimes small business development. Research used a deductive and inductive methodology, and primary techniques as the survey to the owners, obtaining reliable results for further analysis. Among the main results was that staff not boasts a training allowing you to better develop their functions causing monetary loss by fines to the SRI. As theoretical data management and tax obligations on SMEs was presented, as well as legal aspects that keep SMEs inside and outside the canton. Finally, the conclusions of the work was made suggesting that the SMEs hire staff trained in accounting and taxation in order to maintain better control of their accounting documents and can present their statements in the required time and without setback.