Análisis de tratamiento tributario sobre dividendos distribuidos por sociedades residentes en Guayaquil 2017
Fecha
2017
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Editor
Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El Análisis de tratamiento tributario sobre dividendos distribuidos por sociedades residentes en Guayaquil 2017, observando en el problema que las sociedades que distribuyen dividendos a sus accionistas tienen falencias al momento del cálculo de retención del Impuesto a la Renta en los casos de ingresos gravados, por ende se presentaron algunas ineficiencias durante el proceso, por lo que se propuso como objetivo principal de la investigación, diseñar un lineamiento que permita una adecuada repartición de los dividendos que realizan las sociedades residente a sus accionistas teniendo en cuenta las variables más importantes; para efecto se aplicó metodología cuali-cuantitativa, analítico, deductiva, investigación descriptiva, documental y de campo con uso de entrevista a los auditores externos, obteniéndose como resultados que hay más dificultad para realizar el tratamiento de la distribución de dividendos son las retenciones al momento del cálculo, los tres auditores tienen conocimiento en diferentes sectores económicos como lo son: el sector salud, industrial, servicios y comercializadoras. Los tipos de accionistas a los cuales se les distribuyen dividendos los auditores indicaron que en su gran mayoría son persona naturales residentes en el Ecuador y en paraíso fiscal. Por ende se propuso un instructivo didáctico para el tratamiento tributario en la distribución de dividendos para las empresas en los diferentes sectores económicos de la ciudad de Guayaquil que aplicarán los cálculos de retención para los accionistas, esta propuesta les facilitará una guía para concretar una correcta identificación y también ayudará al Servicio de Rentas Internas porque le servirá al contribuyente cuando este entregando información al mismo, adicionalmente con estos datos se podrá preparar el Anexo de Dividendos.
The analysis of tax treatment on dividends distributed by companies residing in Guayaquil 2017, taking note of the problem that the companies that distribute dividends to their shareholders have shortcomings at the moment of the calculation of withholding from Income Tax in the cases of taxed income, therefore some inefficiencies were presented during the process, so it was proposed as the main objective of this research, to design a guideline that allows an adequate distribution of the dividends that the resident companies can perform for their shareholders taking into account the most important variables; for this purpose, a quantitative, analytical, deductive, descriptive, documentary and field research methodology was applied with the use of interviews with external auditors, obtaining as results, the fact that there is more difficulty in performing the treatment of the distribution of dividends with the retentions at the moment of the calculation, the three auditors have knowledge in different economic sectors which are: health, industrial, service and commerce sectors. The types of shareholders to whom dividends are distributed auditors indicated that the vast majority are natural persons resident in Ecuador and in tax havens. Therefore, it was proposed a didactic instruction for the tax treatment in the distribution of dividends for the companies in the different economic sectors of the city of Guayaquil that will apply the calculations of retention for the shareholders, this proposal will provide them with a guide to specify a correct identification and will also assist the Internal Revenue Service because it will serve the taxpayer when delivering information to the same, in addition this data will be used to elaborate the dividend annex.
The analysis of tax treatment on dividends distributed by companies residing in Guayaquil 2017, taking note of the problem that the companies that distribute dividends to their shareholders have shortcomings at the moment of the calculation of withholding from Income Tax in the cases of taxed income, therefore some inefficiencies were presented during the process, so it was proposed as the main objective of this research, to design a guideline that allows an adequate distribution of the dividends that the resident companies can perform for their shareholders taking into account the most important variables; for this purpose, a quantitative, analytical, deductive, descriptive, documentary and field research methodology was applied with the use of interviews with external auditors, obtaining as results, the fact that there is more difficulty in performing the treatment of the distribution of dividends with the retentions at the moment of the calculation, the three auditors have knowledge in different economic sectors which are: health, industrial, service and commerce sectors. The types of shareholders to whom dividends are distributed auditors indicated that the vast majority are natural persons resident in Ecuador and in tax havens. Therefore, it was proposed a didactic instruction for the tax treatment in the distribution of dividends for the companies in the different economic sectors of the city of Guayaquil that will apply the calculations of retention for the shareholders, this proposal will provide them with a guide to specify a correct identification and will also assist the Internal Revenue Service because it will serve the taxpayer when delivering information to the same, in addition this data will be used to elaborate the dividend annex.
Descripción
Palabras clave
DIVIDENDO, ACCIONISTAS, CRÉDITO TRIBUTARIO, RETENCIONES