Las reformas tributarias del impuesto a la renta régimen impositivo microempresas y su impacto en la recaudación tributaria de Ecuador

The objective of the investigative work was to evaluate the impact of the tax reforms of the income tax microenterprise tax regime on the tax collection in Ecuador, to achieve this objective a series of steps were followed, such as carrying out a comparative analysis between the previous tax norm an...

Бүрэн тодорхойлолт

-д хадгалсан:
Номзүйн дэлгэрэнгүй
Үндсэн зохиолч: Menéndez García, Janara Melissa (author)
Бусад зохиолчид: Zambrano Vera, Jennifer Guadalupe (author)
Формат: bachelorThesis
Хэл сонгох:spa
Хэвлэсэн: 2023
Нөхцлүүд:
Онлайн хандалт:http://repositorio.espam.edu.ec/handle/42000/2189
Шошгууд: Шошго нэмэх
Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!
Тодорхойлолт
Тойм:The objective of the investigative work was to evaluate the impact of the tax reforms of the income tax microenterprise tax regime on the tax collection in Ecuador, to achieve this objective a series of steps were followed, such as carrying out a comparative analysis between the previous tax norm and current income tax of the microenterprise tax regime; determine the tax collection for income tax of the general and microenterprise regime and measure the economic impact caused by the tax reform to the microenterprise regime in the collection of income tax, in the period 2018-2021. The methods used in the investigation were inductive, deductive, analytical, descriptive, synthetic and comparative, and among the techniques used, the bibliographic review.