Diseño de un instrumento de información para determinar el cumplimiento de los requerimientos y obligaciones fiscales de las Personas Naturales en el Impuesto de Renta y Complementarios

Abstract

Problem: The complexity of the tax system, the specific and contradictory regulations in the Tax Statute, as well as the frequent changes in tax matters can generate ignorance and misunderstanding of the rules in relation to the responsibility of citizens in their obligations to file the return and payment of Income Tax and Complementary Taxes. Objective: In this sense, the general purpose is to design an information instrument to determine whether Natural Persons to be considered responsible and tax residents for Income Tax, while minimizing errors, omissions and omissions in their filing. Method: The research is documentary, exploratory, quantitative and cross-sectional because it is carried out in a certain period, a survey is designed and applied to a sample of ten (10) natural person entrepreneurs selected at convenience, the consultation of secondary sources and the design of the instrument whose parameters were necessary to establish and of which there was little knowledge regarding the development or use of technologies for its assembly and functionality. Results: The causes of evasion, avoidance, omission and erroneous or untimely filing of the return were the lack of knowledge of taxpayers regarding their tax obligations and responsibilities, the lack of confidence in the public sector in the administration of these resources, the absence of incentives or benefits, among others, which can affect their economy due to the high costs of the penalties imposed for not filing the return or doing so erroneously and/or extemporaneous. Regarding the use of the tool, a high level of satisfaction (84%) was found.