Los incentivos tributarios y su efecto en el impuesto a la renta en la empresa American Parts, período 2019

ABSTRACT The application of tax incentives in AMERICAN PARTS company through a review of the Tax obligations presented in March 2020 before the regulatory body, whose purpose is the benefits of the use of these tools are applied in the best way according to what is stipulated in the current legal regulations. This research has been aimed to demonstrate that tax incentives affect the settlement and payment of income tax, for this it was started from the identification of the problem to be able to define both general and specific objectives, based on the theoretical aspects in accordance with the research topic, to this effect, the correspondence form to the income statement was used for natural persons obliged to carry out the accounting in this way to evaluate the tax reconciliation carried out previously. Within the results obtained in the analysis of the tax conciliation according to the study of the current legal regulations for the year 2019 of income tax, it could be mentioned that for the commercial sector of motor vehicle parts and components in the tax part the taxpayer did not apply in full the benefits provided by the tax administration, since the entity is the beneficiary of eight incentives that are able to the taxpayer to have a favorable balance, thus saving 75% of the payment to be made without the total use of these benefits. Keywords Incentive Benefit Tools Taxpayer Tax Rent Reviewed by: Lcda. Diana Chávez English Professor. c.c. 065003795-5

• প্রধান লেখক: Grace Estefanía, Guilcapi Fiallos (author)
• বিন্যাস: bachelorThesis
• ভাষা: spa
• প্রকাশিত: 2021
• বিষয়গুলি: Incentivo; Beneficio; Herramientas; Contribuyente
• অনলাইন ব্যবহার করুন: http://dspace.unach.edu.ec/handle/51000/8090