Sumulación de escenarios del régimen tributario y su efecto en la determinación del impuesto a la renta, cantón Riobamba, periodo 2022

ABSTRACT: This research work focused on a simulation of the scenarios of the tax regime and how it affected the determination of income tax to micro-entrepreneurs in the city of Riobamba, taking as a case study the company “ARCADIN Consultora y Constructora S.A.S.”, to know the advantages and disadvantages of the new regime called (RIMPE). The methodology used was analytical, the type of documentary and field research, the research design was non-experimental and with mixed approach, because accounting and tax information of the company was used to proceed to simulate the declaration and payment of income tax and finally an interview was conducted with the manager and accountant of the entity to carry out the analysis of the environment through an observation guide. The result of the scenario simulation showed that the changes in the tax regime do affect the determination of income tax, demonstrating that by changing from a general to a simplified regime the tax results have been variable, where under the general regime a balance in favor of the active subject was obtained for $2,130.30, while the implementation of the RIMPE Regime resulted in a balance in favor of the taxpayer for $1,803.78. The scenario simulations revealed that changes in tax regulations have a substantial impact on tax burdens and performing a simulation of the scenarios allows taxpayers to optimize their tax position.

• 第一著者: Maldonado Falconez, Josselyn Sthefania (author)
• フォーマット: bachelorThesis
• 言語: spa
• 出版事項: 2024
• 主題: Impuesto a la renta; Reformas tributarias; base imponible; regímenes
• オンライン･アクセス: http://dspace.unach.edu.ec/handle/51000/12913