Análisis de los potenciales efectos financieros en las empresas del Ecuador, al reconocer el impuesto anual en base al anticipo y no en base a los resultados del ejercicio, período 2010-2014
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2015-09-10
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Universidad de Guayaquil Facultad de Ciencias Económicas
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El pago anticipado del impuesto a la renta es una medida cuya aplicación es controvertida debido a que obliga a las empresas y personas naturales obligadas a llevar contabilidad a entregar al Estado valores calificados como tributos, pero que no se encuentran sustentados con una renta recibida. Su proceso de cálculo, si bien ha sido delimitado mediante un proceso técnico, se basa en situaciones supuestas pudiendo estas inclusive generar un pago superior de valores a los realmente debidos. En estos casos, el Estado entrega un crédito tributario, medida que no ofrece ningún tipo de recuperación de la empresa de los fondos entregados, tomando en consideración que su uso hubiera generado rendimientos aun si se hubieran invertido en actividades no operacionales.
Conforme lo expuesto, la presente investigación tiene como objetivo general, analizar los potenciales efectos financieros en las empresas del Ecuador, al reconocer el cálculo y pago del impuesto a la renta anual de estas, en base al anticipo y no en base a los resultados del ejercicio, periodo 2010-2014. Para lo cual plantea tres capítulos de estudio.
El primer capítulo analiza conceptualmente el anticipo al impuesto a la renta, determinando su aplicación como una medida anticonstitucional, en la medida que obliga al contribuyente entregar valores que le pertenecen y que no están sujetos a ningún tributo. Esto da lugar a que exista una falta de equidad ya que el Estado obtiene beneficios con la misma mientras que el obligado no. Los conceptos levantados, permiten entender que puede plantearse acciones en la Corte Constitucional sobre la media, aspecto que permitiría derogar la obligación. Para ello, es fundamental contar con pruebas las cuales en la presente investigación se realizan de manera técnica.
El segundo capítulo, presenta los efectos financieros en las empresas causados por la media. En primera instancia se hace un análisis de la normativa vigente, verificando los procesos actualmente establecidos.
The advance payment of income tax wing is a measure whose application is controversial because it requires companies to keep accounts and forced to submit to state tax values qualified as individuals, but they are not supported with income received. Its calculation process, although it has been defined by a technical process, is based on alleged situations these may even generate a payment higher values to actually due. In these cases, the state provides a tax credit, as it does not provide any recovery of funds given company, considering that its use has generated returns even if they had not invested in operational activities. As above, this research has the overall objective is to analyze the potential financial impact on the companies of Ecuador, recognizing the calculation and payment of tax on the annual income of these, based on advance payment and not on results exercise, 2010-2014. To which raises three chapters study. The first chapter analyzes conceptually advance to the income tax, determining its application as an unconstitutional measure, as it forces the taxpayer to deliver values that belong and are not subject to any tax. This leads to an inequity exists because the state gets the same benefits while not required. The concepts raised, let understand that may arise shares in the Constitutional Court on the average, something that would repeal the requirement. For this it is essential to have evidence which in the present investigation was carried out technically. The second chapter presents the financial impact on businesses caused by the media. In the first instance an analysis of current legislation is verifying the processes currently in place.
The advance payment of income tax wing is a measure whose application is controversial because it requires companies to keep accounts and forced to submit to state tax values qualified as individuals, but they are not supported with income received. Its calculation process, although it has been defined by a technical process, is based on alleged situations these may even generate a payment higher values to actually due. In these cases, the state provides a tax credit, as it does not provide any recovery of funds given company, considering that its use has generated returns even if they had not invested in operational activities. As above, this research has the overall objective is to analyze the potential financial impact on the companies of Ecuador, recognizing the calculation and payment of tax on the annual income of these, based on advance payment and not on results exercise, 2010-2014. To which raises three chapters study. The first chapter analyzes conceptually advance to the income tax, determining its application as an unconstitutional measure, as it forces the taxpayer to deliver values that belong and are not subject to any tax. This leads to an inequity exists because the state gets the same benefits while not required. The concepts raised, let understand that may arise shares in the Constitutional Court on the average, something that would repeal the requirement. For this it is essential to have evidence which in the present investigation was carried out technically. The second chapter presents the financial impact on businesses caused by the media. In the first instance an analysis of current legislation is verifying the processes currently in place.
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IMPUESTO A LA RENTA, RECAUDACIÓN TRIBUTARIA, EMPRESAS, TRIBUTACIÓN