Efecto del control de los gastos personales sobre el comportamiento de las personas naturales en la declaración del impuesto a la Renta

The purpose of this study is to analyze which was the effect of managing personal expenses regarding income tax returns for years 2008 and 2009 upon the behavior of the natural persons of the Pichincha province chosen for the SRI due to exceeding the limit of personal expenses according tax regulations. The article describes the background for the creation of personal expenses, the purpose of their application and the changes that have taken place regarding tax regulations; in addition, it details the general aspects of the inspections executed by the tax authorities and those carried out by the SRI. A quantitative approach is performed, using descriptive statistics to establish the effect on the fulfillment of the legal regulations and on the main variables that are recorded in the statements of income taxes from 2006 to 2016. It is concluded that the management of personal expenses has caused a positive effect on the behavior of the natural persons chosen for the study, making that most of them show their personal expenses brief when they are obliged to do so, to don't have variation between the information reported in their income statements against the expenses brief, to respect the limits for the abatement of personal expenses and increase the tax payable in the following immediate periods.

• 第一著者: Escobar Dávalos, María Cristina (author)
• フォーマット: bachelorThesis
• 出版事項: 2021
• 主題: IMPUESTO A LA RENTA; GASTOS PERSONALES; PERSONAS NATURALES; ADMINISTRACIÓN TRIBUTARIA
• オンライン･アクセス: http://repositorio.iaen.edu.ec/handle/24000/6273