摘要：The tax administration, conceived from the elements of efficiency and effectiveness envisages the development of a proper management of the collection, based on balanced procedures, to prevent tax evasion. The objective of the research is to make a diagnosis of the advance payment of income tax for the determination of resources available for investment. It is important to determine the degree of compliance with the provisions issued by the Organic Law of the internal tax system, its evasion violates the liquidity and profitability of the entity; incurring penalties and fines. This field research has been based on the scientific method, by the nature of the information and for the treatment of the same has taken a quantitative approach. Within the results obtained, it can be seen that the staff of the cooperative sector knows about the law of the internal tax system; however, does not apply in full, causing a negative impact on the results of the cash flows of the organizations, creating barriers for the reinvestment in the rotation of sector business. Finally, it is concluded that the method for calculating this tax be reformulated according to the requirements and needs of each economic sector since, your payment is made on the basis of estimates, without considering the fluctuations of the macroeconomic variables, which is why it lacks a real-world scenario.
关键词：Tax administration;income tax evasion;management;compliance;Administración tributaria;impuesto a la renta;gestión financiera;evasión tributaria;cumplimiento
