Evaluación del impacto del anticipo del Impuesto a la Renta de los contribuyentes que pertenecen al CIIU G en el periodo 2007-2014

This paper aims to evaluate the impact of income tax in advance on the real behavior of ecuadorian taxpayers belonging to the commercial sector, measured by the level of disclosure of their tax information. Through this paper, it is possible to review some of the most important contributions of previous studies related to the legal concept of the income tax in advance. Various theories, concepts, previous studies and literature sources are exposed from the legal point of view. Then, the particular case of the Ecuadorian income tax in advance is analyzed in terms of the applicability, development, calculation and payment. As can be seen, the level corresponding to the income tax in advance represents a significant share of the total income tax contributions during the period 2007 to 2014. In the last part, the author will evaluate in a technical way the impact of an income tax in advance against the disclosure of the profits, expenses, and net income by using panel data method. This method of analyzing information in a panel model is very common in microeconomic studies, so the benefits of the model are discussed in this part. Finally, the results are summarized as positive effects over the disclosure of the information related to profits and net income but negative effects over the expenses of the commercial sector.

• Главный автор: Cadena Fiallos, Sandra Mariela (author)
• Формат: masterThesis
• Язык: spa
• Опубликовано: 2016
• Предметы: PRESUPUESTO ESTATAL; SECTOR COMERCIAL; IMPUESTO A LA RENTA; TRIBUTACIÓN; POLÍTICA DE INGRESOS
• Online-ссылка: http://repositorio.iaen.edu.ec/handle/24000/5859