Inclusión del Impuesto a la renta unico al sector productor Caña de Azúcar
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2018
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Universidad de Guayaquil Facutad de Ciencias Administrativas
Resumen
El objetivo de este trabajo de investigación es describir, analizar y explicar la inclusión del Impuesto a la Renta Único para las actividades agrícolas en el subsector cultivo caña de azúcar en Ecuador el diseño de investigación es de tipo descriptivo, documental y de campo. Los métodos usados fueron a través de entrevistas y encuestas, el enfoque de la investigación es cuantitativo. Se analiza y diagnostica las actividades económicas y efectos de la inclusión del 1% al 2 % como un impuesto al sector productor caña de azúcar. El presente estudio se enfocó en evaluar la posición económica del sector y la inclusión del Impuesto a la Renta Único para el sector productor caña de azúcar; se realizó la tecnica de observación. El resultado demuestra que existe insuficiente información acerca del Impuesto a la Renta Único y un inadecuado registro de control de gastos e ingresos entre los agricultores. Para el sector de caña al contar con un impuesto único, se simplificará la contribución fiscal, ya que no incurriría en pagos adicionales como Anticipo de Impuesto a la Renta e Impuesto a la Renta entre otras obligaciones y pronto ingreso de tributos al estado ecuatoriano.
The objective of this research work is to describe, analyze and explain the inclusion of the Single Income Tax for agricultural activities in the sugar cane subsector in Ecuador. The research design is descriptive, documentary and field type. The methods used were through interviews and surveys, the research approach is quantitative. The economic activities and effects of the inclusion of 1% to 2% are analyzed and diagnosed as a tax on the sugar cane producing sector. The present study focused on evaluating the economic position of the sector and the inclusion of the Single Income Tax for the sugar cane producing sector; the observation technique was performed. The result shows that there is insufficient information about the Single Income Tax and an inadequate register of control of expenses and income among farmers. For the sugarcane sector, with a single tax, the tax contribution will be simplified, since it would not incur additional payments such as Income Tax Income Tax and Income Tax among other obligations and prompt income of taxes to the Ecuadorian state.
The objective of this research work is to describe, analyze and explain the inclusion of the Single Income Tax for agricultural activities in the sugar cane subsector in Ecuador. The research design is descriptive, documentary and field type. The methods used were through interviews and surveys, the research approach is quantitative. The economic activities and effects of the inclusion of 1% to 2% are analyzed and diagnosed as a tax on the sugar cane producing sector. The present study focused on evaluating the economic position of the sector and the inclusion of the Single Income Tax for the sugar cane producing sector; the observation technique was performed. The result shows that there is insufficient information about the Single Income Tax and an inadequate register of control of expenses and income among farmers. For the sugarcane sector, with a single tax, the tax contribution will be simplified, since it would not incur additional payments such as Income Tax Income Tax and Income Tax among other obligations and prompt income of taxes to the Ecuadorian state.
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IMPUESTO A LA RENTA ÚNICO, SECTOR CULTIVO CAñA DE AZUCAR, PRECIO OFICIAL, INGRESOS BRUTOS