Análisis tributario del impuesto a la renta y su efecto en las finanzas públicas años 2014-2017 del Ecuador
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2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
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La presente investigación, permite entender, la importancia del pago del Impuesto a la Renta, como herramienta importante en el financiamiento de las Finanzas Públicas, las mismas que dependen de ingresos permanentes y no permanentes. La incidencia que tiene el Impuesto a la Renta es de gran relevancia, para el financiamiento de los gastos permanentes, determinados en el Presupuesto General del Estado. El gobierno, para financiar sus gastos necesita de recurso, de los cuales los ingresos tributarios son los más representativos para determinados fines. El desarrollo de la investigación se la realizo mediante una metodología descriptiva y bibliográfica, enfocada a analizar el impacto que genera el Impuesto a la Renta en las Finanzas públicas en los periodos 2014-2017, para lo cual se eligieron como variable dependiente las Finanzas Públicas del Ecuador y como variable independiente el Impuesto a la Renta del Ecuador.
The present investigation, allows to understand, the importance of the payment of the Income Tax, as an important tool in the financing of the Public Finances, the same ones that depend on permanent and not permanent income. The incidence that the Income Tax has is of great relevance, for the financing of the permanent expenses, determined in the General Budget of the State. The government, to finance its expenses, needs recourse, of which the tax revenues are the most representative for certain purposes. The development of the research was carried out through a descriptive and bibliographic methodology, focused on analyzing the impact generated by the Income Tax in the Public Finances in the 2014-2017 periods, for which the Public Finances of the Ecuador and as an independent variable the Income Tax of Ecuador.
The present investigation, allows to understand, the importance of the payment of the Income Tax, as an important tool in the financing of the Public Finances, the same ones that depend on permanent and not permanent income. The incidence that the Income Tax has is of great relevance, for the financing of the permanent expenses, determined in the General Budget of the State. The government, to finance its expenses, needs recourse, of which the tax revenues are the most representative for certain purposes. The development of the research was carried out through a descriptive and bibliographic methodology, focused on analyzing the impact generated by the Income Tax in the Public Finances in the 2014-2017 periods, for which the Public Finances of the Ecuador and as an independent variable the Income Tax of Ecuador.
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TRIBUTO, PRESUPUESTO GENERAL DEL ESTADO, IMPUESTO A LA RENTA, INGRESOS