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        <identifier>oai:www.istb.edu.ec:pub_ffe613aa</identifier>
        <datestamp>2026-02-27</datestamp>
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  <dc:title>Guía de estudio: Tributación II</dc:title>
  <dc:creator>Villacrés Romero, Danny Guillermo</dc:creator>
  <dc:creator>Navarrete Ortíz, Janeth del Carmen</dc:creator>
  <dc:subject>Tributación</dc:subject>
  <dc:subject>anexos tributarios</dc:subject>
  <dc:subject>ATS</dc:subject>
  <dc:subject>impuestos externos</dc:subject>
  <dc:subject>aduana</dc:subject>
  <dc:subject>SENAE</dc:subject>
  <dc:subject>importación</dc:subject>
  <dc:subject>exportación</dc:subject>
  <dc:subject>impuestos seccionales</dc:subject>
  <dc:subject>GAD</dc:subject>
  <dc:subject>COOTAD</dc:subject>
  <dc:subject>impuesto predial</dc:subject>
  <dc:subject>patente municipal</dc:subject>
  <dc:subject>Superintendencia de Compañías</dc:subject>
  <dc:subject>SCVS</dc:subject>
  <dc:subject>estados financieros</dc:subject>
  <dc:subject>LRTI</dc:subject>
  <dc:subject>Código Tributario</dc:subject>
  <dc:subject>COPCI</dc:subject>
  <dc:subject>Taxation</dc:subject>
  <dc:subject>tax annexes</dc:subject>
  <dc:subject>ATS</dc:subject>
  <dc:subject>external taxes</dc:subject>
  <dc:subject>customs</dc:subject>
  <dc:subject>SENAE</dc:subject>
  <dc:subject>import</dc:subject>
  <dc:subject>export</dc:subject>
  <dc:subject>sectional taxes</dc:subject>
  <dc:subject>GAD</dc:subject>
  <dc:subject>COOTAD</dc:subject>
  <dc:subject>property tax</dc:subject>
  <dc:subject>Superintendency of Companies</dc:subject>
  <dc:subject>SCVS</dc:subject>
  <dc:subject>financial statements</dc:subject>
  <dc:subject>LRTI</dc:subject>
  <dc:subject>Tax Code</dc:subject>
  <dc:subject>COPCI</dc:subject>
  <dc:description>Esta guía de estudio sobre tributación II proporciona una comprensión integral del sistema tributario ecuatoriano enfocado en anexos, impuestos externos, impuestos seccionales y obligaciones ante la Superintendencia de Compañías.</dc:description>
  <dc:description xml:lang="en">This taxation II study guide provides comprehensive understanding of Ecuador's tax system focused on annexes, external taxes, sectional taxes, and obligations before the Superintendency of Companies.</dc:description>
  <dc:publisher>Editorial Institucional — Instituto Superior Tecnológico Babahoyo</dc:publisher>
  <dc:date>2026-02-27</dc:date>
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  <dc:identifier>https://www.istb.edu.ec/cidti/repositorio/item.php?id=pub_ffe613aa</dc:identifier>
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  <dc:rights>CC BY-NC 4.0</dc:rights>
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