Nuevo régimen tributario simplificado para juntas comunitarias del agua según resolución nac-dgercgc19-00000039 y su incidencia en el cantón Mejía.

Abstract

In the present work aims to know what changes occurred in the Tax Regime for Community Boards of the water, facilitating compliance with the obligations and taking aspects that have established communities directly and indirectly involved in the problem. For the development of the study, the deductive method was used through surveys that were carried out on the users of the communities; the analytical method that will allow to analyze each of the variables that comprise a new resolution of the Simplified Tax Regime and the systematic method that analyzes the results obtained in the surveys carried out at the different Community Boards of the Mejia Canton, among the benefits offered by the service of Internal Revenue and the regulations that are issued by the State that is exercised between the Central Government and the Decentralized Autonomous Government that guarantees human rights. Finally, the Simplified Regime for community water boards provides taxpayers with tax obligations and formal duties in accordance with the law.