Evolucion economica del ISD como gasto deducible del impuesto a la renta en las pymes Guayaquil 2015 - 2018
Fecha
2020
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UNIVERSIDAD DE GUAYAQUIL FACULTAD DE CIENCIES ADMINISTRATIVAS
Resumen
La presente investigación se realizó con el propósito de cumplir con el objetivo general Analizar el efecto que se generará al considerar el Impuesto a la Salida de Divisa como un gasto deducible del Impuesto a la Renta o Crédito Tributario en las Pymes durante el periodo 2015 – 2018, donde se realizó la revisión de información a partir de la recopilación de fuentes documentales y legales para la elaboración del marco teórico. Además, de integrar una metodología mixta donde se efectuaron encuestas a personas naturales sujetas del ISD y entrevistas a expertos con el propósito de establecer elementos que ayuden a comprobar sobre las bases para establecer el ISD como gasto deducible del crédito tributario. En el análisis de los resultados se pudo evidenciar que algunos contribuyentes desconocen sobre las leyes y bases que permitan establecer los criterios para el cumplimiento del pago del ISD. Asimismo están de acuerdo que el ISD limita el desarrollo de las empresas. En función con las proyecciones financieras a partir del análisis de una empresa las conclusiones fueron que La base legal se puede tomar en cuenta con lo que establece en la Ley de Equidad Tributaria y en el Reglamento del Impuesto a la Salida de Divisas donde la demostración de está dada en la utilidad del ejercicio, debido a que si la empresa hace uso del ISD como un gasto deducible en la parte de la utilidad del ejercicio va a disminuir por ende se va a pagar menos participación y la base imponible del Impuesto a la Renta será menor.
This research was carried out with the purpose of fulfilling the general objective Analyze the effect that will be generated when considering the Currency Exit Tax as a deductible expense of the Income Tax or Tax Credit in SMEs during the period 2015 - 2018 , where the review of information was made from the collection of documentary and legal sources for the elaboration of the theoretical framework. In addition, to integrate a mixed methodology where surveys were conducted on natural persons subject to the ISD and interviews with experts with the purpose of establishing elements that help to verify the basis for establishing the ISD as a tax credit deductible expense. In the analysis of the results it was possible to show that some taxpayers do not know about the laws and bases that allow establishing the criteria for compliance with the payment of the ISD. They also agree that the ISD limits the development of companies. Based on the financial projections from the analysis of a company, the conclusions were that the legal basis can be taken into account with what is established in the Tax Equity Law and in the Currency Exit Tax Regulation where the demonstration of It is given in the income of the year, because if the company makes use of the ISD as a deductible expense in the part of the income of the year it will decrease therefore less participation and the tax base of the Income Tax will be paid It will be smaller.
This research was carried out with the purpose of fulfilling the general objective Analyze the effect that will be generated when considering the Currency Exit Tax as a deductible expense of the Income Tax or Tax Credit in SMEs during the period 2015 - 2018 , where the review of information was made from the collection of documentary and legal sources for the elaboration of the theoretical framework. In addition, to integrate a mixed methodology where surveys were conducted on natural persons subject to the ISD and interviews with experts with the purpose of establishing elements that help to verify the basis for establishing the ISD as a tax credit deductible expense. In the analysis of the results it was possible to show that some taxpayers do not know about the laws and bases that allow establishing the criteria for compliance with the payment of the ISD. They also agree that the ISD limits the development of companies. Based on the financial projections from the analysis of a company, the conclusions were that the legal basis can be taken into account with what is established in the Tax Equity Law and in the Currency Exit Tax Regulation where the demonstration of It is given in the income of the year, because if the company makes use of the ISD as a deductible expense in the part of the income of the year it will decrease therefore less participation and the tax base of the Income Tax will be paid It will be smaller.
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IMPUESTO A LA SALIDA DE DIVISAS, CRÉDITO TRIBUTARIO, PERSONAS NATURALES, OBLIGACIONES TRIBUTARIAS