Tax principles of efficiency and administrative simplicity: Case withholdings at the source of Income Tax
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Abstract
The paper contains an analysis of the compliance of the tax constitutional principles of efficiency and administrative simplicity, in the case of withholdings of Income Tax in Ecuador (whose collection is managed by the Servicio de Rentas Internas - SRI), which are performed to natural people not required to keep accounts, who have not exceeded the base for the payment of income tax. The problem lies in the fact that the withholding tax is constituted as an undue payment, since the tax liability does not arise, which entails more formalities to SRI and other implications.
URL: http://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/633
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