Aplicación del principio tributario constitucional “simplicidad administrativa” y sus efectos en las empresas de transporte de carga liviana ubicadas en el sector norte del Distrito Metropolitano de Quito en el año 2018.

Abstract

In this academic article we will study the application of the Constitutional Tax Principle of "Administrative Simplicity" and its effects on light-load trans-portation companies located north of the Metropolitan District of Quito in 2018. First, it will first be necessary to understand the Principle of "Administra-tive Simplicity" within the Latin American context and in particular within the Ecuadorian legislation, and then we will concentrate on its application in the mandatory tax processes to which the light-load companies are subject: statements of Value Added Tax (VAT), Withholdings at source, Income Tax, Appendices of Shareholders, Participants, Partners, Board members, and Administrators, Annexes of Withholding Tax under the Dependency Ratio (AWDR), Dividends Annex (DIA), as required by the Inter-nal Revenue Service (IRS). 1 Traducido por: David Michael Hernández. Later, we will study the rules, reforms, implementation of computer tools, etc., implemented in 2018, referring to the Principle of “Administrative Simplici-ty”, and we will be given attention to all measures applied to the twenty three light-load transportation companies located north of the Metropolitan District of Quito, according to the registry of the Superintendence of Securities and Insurance Companies, for which we will rely on the application of a survey in the population studied and resolutions established by the Internal Revenue Service (IRS). Finally, and once that we have been observed the application of the Principle of “Administrative Simplicity”, we will analyze its effects, positive and negative, in order to propose possible solutions.