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Tributación EC - Quiz

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Tributación EC - Quiz

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About this activity

Conocimientos básicos de impuestos

Created by

Diana Espinoza
Diana Espinoza
Ecuador

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Tributación EC - Quiz
 

Tributación EC - QuizOnline version

Conocimientos básicos de impuestos

by Diana Espinoza
1

¿Qué da lugar al nacimiento de la obligación tributaria?

2

¿Qué es el hecho generador?

3

¿Qué representa la base imponible?

4

¿Cuáles son algunos de los principios del sistema tributario ecuatoriano?

5

¿Quién establece, modifica o extingue impuestos?

6

¿Qué compone la estructura básica de un impuesto?

7

¿Qué función cumple la recaudación tributaria?

8

¿Qué indica el gasto público como porcentaje del PIB?

Explicación

La obligación nace cuando se realiza el hecho generador (Art. 18 CT).

Es el momento o actividad que la ley establece para configurar cada tributo.

La base imponible es la cuantificación económica del objeto imponible.

Principios: generalidad, progresividad, eficiencia, simplicidad administrativa, transparencia y suficiencia recaudatoria.

Art. 301 CT especifica este marco.

Estructura: hecho/objeto/base imponible, cuota.

La recaudación financia bienes y servicios públicos.

El gasto público como % del PIB ilustra financiamientos y tamaño del gasto.

 
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