Efectos de la bancarización como medio de inclusión financiera para fines tributarios según circular NAC-DGECCGC18-0002 en las empresas inmobiliarias, ubicadas en el sector norte del Distrito Metropolitano Quito en el periodo 2019-2020

Abstract

The research presented below analyzes the development of Bancarization as a means of financial inclusion in real estate agencies in the northern sector of the Metropolitan District of Quito, in the year 2019-2020. This means of financial inclusion whose main objective is to normalize economic operations in each country in accordance with its current regulations together with the competent control authorities. They seek the participation of financial entities in order to improve detection of fraud, tax evasion and money laundering. The following research document aimed at banking begins with the explanation of knowing what is the fundamental role that this means of financial inclusion has in Latin America. Next, he focused on some South American countries, with their particularly interesting cases with similarities to a bankarization that our country has. The cases presented are from: Peru, Colombia and Brazil, highlighting their social importance in the economic world. Briefly explaining the history of banking in ancient times, its evolution and how the crises of key years in the history of Ecuador affected the institutions of the financial system. The objective of the study is to know if banking helps tax control and the practice of a legal economy in Ecuador directed to the real estate sector of our capital Quito. Thus, identifying which were the strategies and electronic means that the control authorities and the current regulations dictate to meet a certain fundamental requirement that allows maintaining a tax culture in order. The applied methodology is of an explanatory nature with a qualitative and quantitative technique, obtaining information from regulatory entities with the Superintendency of Companies, Banks and Insurance, the Central Bank of Ecuador and the National Institute of Statistics and Censuses, jointly. Finally, we close our research study with the surveys carried out on the 17 real estate agencies in Quito, once the results have been tabulated, we proceed to raise the main, most important and significant effects of not being banked. We conclude that through the changes established by the Internal Tax Regime Law and the reminder in the circular NAC-DGECCGC18-0002 establishing the new changes, the real estate companies proceed to practice this requirement of financial inclusion to contribute to the daily combat of the tax culture in our country.