TOPIC: ENTRE CHIROS Y SABIDOS:

ADELANTE, ECUADOR ADELANTE, QUE

SOLO LOS @#$%^&* PAGAN
BASTANTE.

STUDENTS:
JORGE ARCE
DAILYN
MACIAS

QUESTION
Se est creando cultura tica de responsabilidad
financiera, entre las empresas del Ecuador y el FiscoSRI?

Financial responsibility is the rational use of our cash

resources as individuals and for our companies in the best
way.
The way a person can be as economically responsible
partner, is having its business or economic activity to par
and guideline standards, rules and laws that are covered by
the country or state where performed their job.

ENERAL OBJECTIVE OF THE INVESTIGAIO

Get substantial information relevant to our
research, through the development of openended interviews to people with specialized
and relate our research topic.

SPECIFIC OBJECTIVE

Relate the layers of interviews with our earlier

question.
Extract different perspectives of the respondents.
Analyze in detail whether the synthesis of our
interviews rethink our points of view or set before
and help strengthen the base of our
investigation.

FRAMEWORK
Kant.- ethical theory shows the need to resort to
duty and moral born during the new era to
explain the moral relations within the capitalist
enterprise.
Equity Tributary Theory.- tax equity is a criterion
based on which the distribution of burdens and
benefits or the imposition of taxes among
taxpayers is weighted to ensure that no over
exaggerated charges or benefits. A load is
excessive or exaggerated when profit is not
query the economic capacity of taxpayers due to
the nature and purposes of the tax in question.

FRAMEWORK
Durkheim Theory .- We are moral beings to the extent that
we are social beings; fulfill the duty refers to the notions of
authority and discipline. Morality is a set of duties, habits,
commandments; is a system of prohibitions, which aims to
contain, set limits to the passions and limit the sensitivity
according to the dictates of reason. Morality is essentially
discipline (Durkheim ethical theory).
Theory of tax compliance and institutional quality.Institutions must satisfactorily fulfill the changes occurring
both in the order of knowledge, such as rearrangements
inherent economic, social, political and cultural, typical of
an increasingly globalized world. Thus, in trying to analyze
the degree of tax compliance and institutional quality, and
causes that determine this degree, a temporary, social,
political, economic and even historical setting should

Research instrument
Open interviews
Main questions addressed to interviewed:
1. How was the tax management in Ecuador in previous years?
2. Is our society taking a more ethical culture, not only financially, but also
in cultural aspects?
3. Was it ethically right by the SRI resort to impound the properties of Ab.
lvaro Noboa to settle accounts with the SRI?
4. Do you think that the reform of the internal taxation law regime is
positive for both the state and for regulators?
5. Do you think that the SRI audits performed at reputable companies like
Banana Noboa, should continue to have the same way, investigating the
past and taking the necessary steps?

Interview with Engineer Mary Lourdes

Aspiazu Tax Assistant Manager of SRI
Engineer Maria Lourdes Aspiazu, gave us a
important point of view about the changes that
have been made by the actual government. The
laws are been applied how it must be done and
also they are promoting ethical practices for public
and private companies around the country.
Government must continue implementing and
making audits to all companies, leaving aside the
economic power of them or the names of their
owners

Interview with Economist Juan Miguel Esteves Palma, Owner of a

tax consulting firm "Esteves Arias Associates" and also provides
services as professor at the Catholic University and the Guayaquil
University.

In Ecuador there have always been "laws, the thing

is that their were not meet over time, Ecuadorian
people are not educated in tax matters, much of the
population continues to view taxes in the way as the
state "stealing money" but some people do not
realize that how we generate income on Ecuadorian
territory, we reward our country, declare our
obligations and to keeping up with our payments.

CONCLUSION
After having analyzed and synthesized the
responses of our interviewees maintain the strong
position that we cited above, in which we propose
that in Ecuador if they are noting the changes in
the financial and administrative processes of
public and private companies creating ethical
culture financial responsibility on citizenship.
The tax law should be for everyone, according to
their fiscal year, and as citizens we must fulfill our
obligations.
The Balancing ethics and financial responsibility in
Ecuador is having a major breakthrough, as
currently for tax regulators enable people to have
a better knowledge about taxes, conduct

RECOMENDATIONS:
Contents stylized questions to help us answer
our simple questions, giving the interviewee
the ease of flow and its response have optimal
response.
Better teamwork, develop the ideas we have
among us to achieve what we aspire to get the
interview.
Improve our dialogue with the interviewee, be
clearer when talking verbally.
Treat the interviewee us a complete answer
to our question, without going through