Análisis de la exoneración del impuesto a la renta para las microempresas Nuevas De Guayaquil
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2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente investigación se realizó en base al objetivo general de Analizar la exoneración del Impuesto a la Renta para microempresas nuevas como parte de un estudio a partir de información financiera y documental, donde se consideró realizar el levantamiento de información documental, de campo y legal, de forma que se tenga una visión sobre lo que representa esta medida como parte de las políticas económicas para la reactivación de la economía del Ecuador. Se empleó una metodología bajo un enfoque mixto donde se realizaron encuestas a microempresarios y entrevista a un experto donde los resultados demostraron la importancia y el beneficio que representa la exoneración del IR pero que en algunos aspectos los encuestados desconocían de este. Luego se procedió al análisis basado en un informe sobre lo que representa esta exoneración establecida en la Ley de Reactivación Económica mediante la revisión de documentos contables de una nueva microempresa que demostró que existe un aumento de los índices de utilidad al acceder a este beneficio tributario.
This research was carried out based on the general objective of Analyzing the Exemption of Income Tax for new microenterprises as part of a study based on financial and documentary information, where it was considered to carry out the collection of documentary, field and legal information. so that you have a vision about what this measure represents as part of the economic policies for the revival of Ecuador's economy. A methodology was used under a mixed approach where microentrepreneur surveys were conducted and an expert interview where the results demonstrated the importance and benefit of the IR exemption but in some respects the respondents were unaware of this. The analysis was then carried out based on a report on what this exemption established in the Economic Reactivation Law represents through the review of accounting documents of a new microenterprise that showed that there is an increase in utility rates when accessing this tax benefit.
This research was carried out based on the general objective of Analyzing the Exemption of Income Tax for new microenterprises as part of a study based on financial and documentary information, where it was considered to carry out the collection of documentary, field and legal information. so that you have a vision about what this measure represents as part of the economic policies for the revival of Ecuador's economy. A methodology was used under a mixed approach where microentrepreneur surveys were conducted and an expert interview where the results demonstrated the importance and benefit of the IR exemption but in some respects the respondents were unaware of this. The analysis was then carried out based on a report on what this exemption established in the Economic Reactivation Law represents through the review of accounting documents of a new microenterprise that showed that there is an increase in utility rates when accessing this tax benefit.
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IMPUESTO A LA RENTA, EXONERACIÓN, MICROEMPRESAS, DESARROLLO ECONÓMICO