Deducibilidad de los gastos y su efecto en la determinación del impuesto a la renta de la Empresa CERTICFRAV S.A.

This research article aims to determine the deductibility of expenses and their effect on the calculation of income tax of the company CERTICFRAV S.A., for the period 2016-2017. The type of research used was the descriptive method; In the research techniques, the observation and inspection of the do...

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Opis bibliograficzny
1. autor: Rizzo Farías, Andrea Alexandra (author)
Kolejni autorzy: Veliz Villamar, Kevin Joshue (author)
Format: bachelorThesis
Język:spa
Wydane: 2019
Hasła przedmiotowe:
Dostęp online:http://repositorio.ulvr.edu.ec/handle/44000/3146
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Opis
Streszczenie:This research article aims to determine the deductibility of expenses and their effect on the calculation of income tax of the company CERTICFRAV S.A., for the period 2016-2017. The type of research used was the descriptive method; In the research techniques, the observation and inspection of the documentation, interview and checklist were used, which allow access to information describing the qualitative and quantitative characteristics for the evaluation of the amounts recorded as non-deductible expenses in the calculation of the tax the income of the fiscal period 2016-2017. Based on the financial and tax information, improvements will be made for a better accounting and tax treatment……….