Incidencia del pago por anticipo del Impuesto a la Renta en las personas naturales obligadas a llevar contabilidad especificamente al contribuyente Wav Comercial del Cantón Durán durante el período 2010 - 2011
Fecha
2013
Título de la revista
ISSN de la revista
Título del volumen
Editor
Resumen
El enfoque del tema va dirigido al análisis del Anticipo del Impuesto a la Renta, sus componentes para el cálculo, el pago en exceso que genera en relación al impuesto causado, y la afectación directa del mismo en el funcionamiento de una Persona Natural Obligada a Llevar Contabilidad; los principales objetivos de este trabajo de investigación son; demostrar cómo el pago de este impuesto afecta a este tipo de contribuyentes en la rentabilidad y liquidez, y establecer una propuesta que sea factible, tanto para una posible revaluación de los componentes del cálculo de este impuesto, como también para el procedimiento de devolución que se lleva actualmente, de tal manera que con la misma se determine el valor exacto o más parecido que corresponda al período fiscal culminado, sin especulaciones, o en su caso una mejor respuesta a los contribuyentes que presenten este problema, en lo que respecta a su devolución o deducción. Actualmente los componentes del cálculo del Anticipo del Impuesto a la Renta, en la mayoría de los casos en este tipo de contribuyentes genera un pago en exceso por su diferencia con el impuesto causado, el cual crea inconformidad en la mayoría de los sujetos pasivos que deben cumplir con esta obligación, ya que como lo
puntualizamos brevemente, afecta directamente el funcionamiento económico de un negocio o entidad comercial. Para nuestro estudio, específicamente analizaremos el caso de la Persona Natural Obligada a Llevar Contabilidad “wAv Comercial” ubicado en el cantón Durán del periodo 2010-2011. El cual se encuentra afectado por el tema mencionado, el mismo que nos facilitará sus estados financieros para el respectivo estudio de los mismos, en nuestro trabajo de investigación.
This thesis is focused on the analysis of the income tax advance, the components for the calculation of this tribute, the overpayment generated in relation to the tax owed, and the direct involvement of this with the operation of a natural person obliged to maintain accounting records. The main objectives of this research are: To demonstrate how this tax affects these kind of taxpayers regarding to their profitability and liquidity, and also to establish a feasible proposal for both a possible revaluation of the components for tax calculation, as well for the currently return procedure, such that with the exact or approximate value corresponding to the fiscal period ended, without speculation or on the other hand a better response to taxpayers who have this problem with respect to refund or deduction. Currently the components of the calculation for income tax payment, in most cases this type of taxpayers overpay this tribute which is generated for its difference from the tax ruled, which creates discomfort in most taxpayers who must meet this obligation in order to follow the rules established and pay the tax amount according to their incomes, since as we point briefly It directly affects the economic performance of a business or commercial entity. For our study, we specifically discuss the case of the natural person required to maintain accounting records "Wav Commercial" located in Canton during the period 2010-2011, which is affected by the above subject, we provide the same financial statements for the respective analysis in our research.
This thesis is focused on the analysis of the income tax advance, the components for the calculation of this tribute, the overpayment generated in relation to the tax owed, and the direct involvement of this with the operation of a natural person obliged to maintain accounting records. The main objectives of this research are: To demonstrate how this tax affects these kind of taxpayers regarding to their profitability and liquidity, and also to establish a feasible proposal for both a possible revaluation of the components for tax calculation, as well for the currently return procedure, such that with the exact or approximate value corresponding to the fiscal period ended, without speculation or on the other hand a better response to taxpayers who have this problem with respect to refund or deduction. Currently the components of the calculation for income tax payment, in most cases this type of taxpayers overpay this tribute which is generated for its difference from the tax ruled, which creates discomfort in most taxpayers who must meet this obligation in order to follow the rules established and pay the tax amount according to their incomes, since as we point briefly It directly affects the economic performance of a business or commercial entity. For our study, we specifically discuss the case of the natural person required to maintain accounting records "Wav Commercial" located in Canton during the period 2010-2011, which is affected by the above subject, we provide the same financial statements for the respective analysis in our research.
Descripción
Palabras clave
IMPUESTO SOBRE LA RENTA, CONTABILIDAD, PERSONAL, VALOR ECONÓMICO