La política fiscal y la recaudación del Impuesto a la Renta en la Zona 3 durante el período 2013 – 2015

Abstract

The present research project seeks to clarify the necessary aspects to obtain a vision of the Income Tax such as: the object of creation of the tax, the taxable amount, fees, calculation methods, deadlines and payment. The Income Tax Collection is a means of collection adopted by the State to increase the public revenues that have been used for the benefit of the whole society. The main objective of the investigation is to determine the impact of the Fiscal Policy on the collection of Income Tax in zone 3 during the period 2013 - 2015 for the satisfactory fulfillment of tax obligations. The main contribution that this research seeks is to identify the Collection of Income Tax in each province of zone 3 during the period 2013 – 2015 and finally, to show who contributed in greater and lesser part and therefore each one of its causes.