Análisis de la carencia de la facturación por parte de los profesionales en el libre ejercicio no obligados a llevar contabilidad y su incidencia en el impuesto a la renta en la ciudad de Babahoyo

The Ecuadorian state through its regulations establishes the imposition of certain items that must be collected through the institutions established for this purpose and which are called taxes. In this area all taxpayers must comply with the provisions of the law, this is the case of freelance professionals not required to keep accounts of the branch of dentistry of the city of Babahoyo, which must carry out the process of corresponding billing, which consists in delivering the sales receipt to the customer after having rendered their services, because if all the services performed in the day to day of a commercial activity are not invoiced, there will not be an exact declaration of taxes as they are the value added tax that affects the payment of income tax, the latter is fed by what was declared in the VAT, for which scientific methodologies were used that through the survey and interview could provide knowledge to know the reasons that lead to this bad professional practice, which directs to a statistical analysis that collaborates in identifying the same and of This way increase the tax culture and help the decrease of tax evasion, managing to contribute through collections what really belongs to the state and this with these contributions can invest in new works that improve the quality of life of all citizens …………

• Hlavní autor: Concha Ramírez, Jhonny Antonio (author)
• Médium: masterThesis
• Jazyk: spa
• Vydáno: 2019
• Témata: Facturación; Contabilidad; Impuesto a la renta; Incidencia
• On-line přístup: http://repositorio.ulvr.edu.ec/handle/44000/3294