Impacto tributario al financiarse con el impuesto sobre las ventas IVA en una empresa del sector industrial, durante los años gravable 2016 y 2017.

Abstract

The VAT sales tax is one of the taxes that generates more income for the state, and also the one with the highest rates of evasion at national and global levels. This case study is focused on establishing the tax impact that a company in the industrial sector must face, because it has been financed with VAT sales tax, during the taxable years 2016 and 2017, this entity carries out economic transactions for the purchase and sale of goods and taxed services, classifying it as responsible for the common regime and having the obligation to collect, declare and pay within the established deadlines said tax. This case study is carried out during the year 2019, based on the guidelines for the preparation and preparation of case studies, established by the Ibero-American development bank IDB in March 2011 and seeks to identify the amount of obligations, consequences and impact economic generated by this situation, for this purpose, information collection, study and analysis activities of the taxable years 2016 and 2017 are necessary to meet the objectives of this work. The information obtained was analyzed according to the methodology outlined above, in order to verify and be clear about the events that caused the improper action by the taxpayer and that now has them in a tedious process, which affects the development of their activity, their finances and the legal status of legal representatives, as well as their income and assets.