Las políticas fiscales y los índices de recaudación de impuestos reguladores en los últimos cinco años en la Zona 3

Abstract

This research seeks to detail the aspects necessary to have a better view of regulatory taxes, among which include: the purpose of creation, the operative event, the taxable amount, rate, exemptions, payment and declaration of each. Such taxes are adopted by the government to induce facts and products considered harmful, noxious, sumptuary and rejecting domestic production; you do not need to exercise an economic activity to be subject of payment of such taxes. The main objective of the study is to analyze the impact of fiscal policy, amendments and reforms using legal regulations, in addition to determining collection rates imposed by regulators in Zone 3, 2011-2015. The main contribution of the research project is to establish the amounts of tax revenue regulators provinces belonging to Zone 3 in the last five years, and to determine their growth and contribution. Thus it evidenced who contributed to greater and lesser extent; and the causes of differences.