Impacto del anticipo del impuesto a la renta en las personas naturales obligadas a llevar contabilidad en el sector de abarrotes en la ciudad de Tulcán años 2016-2017

The objective of this research project is to evaluate the impact generated by the advance payment of income tax on natural persons obliged to keep accounting in the grocery sector in the years 2016-2017. The study was developed in the city of Tulcán province del Carchi with the collaboration of the Internal Revenue Service and the natural persons obliged to keep accounts in the grocery sector, who, due to their commercial activity, are obliged to comply with tax obligations, such as the advance payment of the income tax, the same ones that presented disagreement in the imposition of this tax affecting the socioeconomic development of their small businesses, arguing that the repeal of this tax diminishes their liquidity and affects their possible future investment that causes the closing of businesses in the same way produces social effects such as the unemployment that lies at the poverty and therefore causing a low level of life. The research variables that were used in this study process are the advance payment of income tax and tax culture strategies, the main bases for gathering information that allowed the preparation of the proposal that provides a solution to the problem that generated the impact socio-economic income tax advance, then it should be mentioned that the methodology, technical methods and instruments used to visualize the cause and effect phenomena that generated this impact are the same ones that allow to develop strategies as a solution to minimize the impact on the city of Tulcán.

• Автор: Jácome Benítez, Lady Milena (author)
• Формат: bachelorThesis
• Мова: spa
• Опубліковано: 2019
• Предмети: IMPUESTO A LA RENTA; PERSONAS NATURALES
• Онлайн доступ: https://dspace.uniandes.edu.ec/handle/123456789/19254