La recaudación del impuesto a la renta en el cantón Loja y su aporte hacia el Presupuesto General del Estado del año 2022

This study examines the collection of income tax in the canton of Loja and its contribution to the General State Budget of 2022. The research was carried out with a theoretical review of Ecuador's income tax system, which supported the topic of the study; in addition, statistical data was used to determine the income tax collection of the canton of Loja in 2022, and the percentage contribution of this collection to the General State Budget was then calculated.; and finally, a single rate tax collection model was chosen to optimize the Loja canton's income tax contribution to the General State Budget. In this way, the research has a qualitative approach, because the analysis of the information was based on a systematic analysis of more subjective information, using techniques such as interview, bibliographic and documentary review for the fulfillment of the objectives and support of the results presented; in fact, as a result in 2022 the canton Loja collected $33,228. 003.53 which represents 0.098% of income tax with respect to the contribution given to the General State Budget, Accordingly, the canton Loja will not contribute more than 1% to the General State Budget in 2022, since it has a higher population and a larger number of companies than other cantons with fewer residents, and if they are over 1% of the collection, the canton Loja should be able to collect more taxes and therefore contribute more to the general state budget.

• Autor principal: Ramírez Fiallo, Samuel Alfredo (author)
• Format: bachelorThesis
• Idioma: spa
• Publicat: 2023
• Matèries: <ADMINISTRACION PUBLICA>; <IMPUESTO A LA RENTA>; <LOJA>; <PRESUPUESO GENERAL DEL ESTADO>
• Accés en línia: https://dspace.unl.edu.ec/jspui/handle/123456789/27679