Análisis del anticipo del impuesto a la renta en las sociedades
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2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
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El presente trabajo de titulación realiza un análisis detallado al pago del Anticipo de Impuesto a la Renta y de sus efectos en la liquidez de las sociedades producto de las constantes reformas a la LRTI, creando así un ambiente de inestabilidad en la economía de los contribuyentes, dicho análisis y estudio están basados en la normativa legal ecuatoriana, así como también, en la situación real de las empresas sujetas a estudio, logrando así comprobar la hipótesis planteada mediante el análisis a las diferentes reformas al anticipo de IR desde su principal afectación en el año 2007 a la actualidad y por lo tanto haciendo énfasis en el pago definitivo de dicho impuesto. Finalmente, con el aporte de los resultados obtenidos y expresados en el capítulo IV llegamos a las conclusiones y recomendaciones derivadas de la propuesta planteada, siendo ésta principalmente de carácter reformatorio al impuesto, cuya importancia del mismo resalta en la economía de las sociedades y coadyuvando al verdadero cumplimiento de principio de equidad tributaria en el país.
The present titration work carries out a detailed analysis of the payment of the Income Tax Advance and its effects on the liquidity of the companies resulting from the constant reforms to the LRTI, thus creating an environment of instability in the taxpayers' economy, This analysis and study are based on the Ecuadorian legal regulations, as well as, in the real situation of the companies subject to study, thus verifying the hypothesis raised through the analysis of the different Amendments to the AIR since its main impact in the year 2017 to the present and therefore emphasizing the definitive payment of said tax. Finally, with the contribution of the results obtained and expressed in chapter IV, we arrive at the conclusions and recommendations derived from the proposed proposal, this being of a reformatory nature to the tax, whose importance of it stands out in the economy of societies and leading to true compliance of principle of tax equity in the country.
The present titration work carries out a detailed analysis of the payment of the Income Tax Advance and its effects on the liquidity of the companies resulting from the constant reforms to the LRTI, thus creating an environment of instability in the taxpayers' economy, This analysis and study are based on the Ecuadorian legal regulations, as well as, in the real situation of the companies subject to study, thus verifying the hypothesis raised through the analysis of the different Amendments to the AIR since its main impact in the year 2017 to the present and therefore emphasizing the definitive payment of said tax. Finally, with the contribution of the results obtained and expressed in chapter IV, we arrive at the conclusions and recommendations derived from the proposed proposal, this being of a reformatory nature to the tax, whose importance of it stands out in the economy of societies and leading to true compliance of principle of tax equity in the country.
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IMPUESTO A LA RENTA, ANTICIPO DE IMPUESTO A LA RENTA, SOCIEDADES, PAGO DEFINITIVO