Análisis de la Recaudación de Impuesto a la Renta vía Anticipo como Impuesto a la Renta Mínimo en Sociedades radicadas en la ciudad de Guayaquil pertenecientes al Sector Industrial

The subject of study is to demonstrate the impact of tax reform published in the Supplement to Official Gazette 94, on 23 December 2009, in raising income tax, by which the Advance Tax is set to income as a final payment of tax; in companies located in the city of Guayaquil belonging to the Industri...

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Furkejuvvon:
Bibliográfalaš dieđut
Váldodahkki: Mendoza Mera, David Andrés (author)
Materiálatiipa: masterThesis
Giella:spa
Almmustuhtton: 2016
Fáttát:
Liŋkkat:http://repositorio.iaen.edu.ec/handle/24000/5869
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Govvádus
Čoahkkáigeassu:The subject of study is to demonstrate the impact of tax reform published in the Supplement to Official Gazette 94, on 23 December 2009, in raising income tax, by which the Advance Tax is set to income as a final payment of tax; in companies located in the city of Guayaquil belonging to the Industrial Sector for fiscal periods from 2008 to 2010, in order to provide relevant tax administration reforms for further information. The study was carried out by applying the descriptive and correlational statistical method; allowing first understand the evolution of Advance Income Tax in the course of time, and second, the degree of relevance and relationship between embedded variables in the collection of tax on global income, to a view of demonstrating a successful implementation tax regulations and tax collection terms of income generation for the Ecuadorian State.