El Anticipo del Impuesto a la Renta Genera Inseguridad Jurídica al Contribuyente
I believe that the advance payment of income tax harms the liquidity of companies, which generated damages in several areas such as :, job stability and economic reinvestment to make advance payments without having a certain profit that these get in the new fiscal year; thus affecting to legal certa...
Furkejuvvon:
| Váldodahkki: | |
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| Materiálatiipa: | bachelorThesis |
| Giella: | spa |
| Almmustuhtton: |
2016
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| Fáttát: | |
| Liŋkkat: | http://dspace.unl.edu.ec/jspui/handle/123456789/17329 |
| Fáddágilkorat: |
Lasit fáddágilkoriid
Eai fáddágilkorat, Lasit vuosttaš fáddágilkora!
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Lasit fáddágilkoriid | Čoahkkáigeassu: | I believe that the advance payment of income tax harms the liquidity of companies, which generated damages in several areas such as :, job stability and economic reinvestment to make advance payments without having a certain profit that these get in the new fiscal year; thus affecting to legal certainty and infringing the rights of taxpayers who are micro and macro local and national companies and determining the constitutionality of Article 41 of the Law of Internal Tax Regime of the advance payment of income tax, the purpose it is to inform our legal reality, on this subject, and as a law student see the need to know and make known the tax reality of which we are part Ecuadorians priority taxpayers who meet the advance payment Income Tax. For my research I pose a major goal as making the theoretical law firm and field on the advance payment of income tax, to determine the confiscatory and insecurity there of; likewise use various methods, techniques and instruments in the course of the investigation provided me with the theoretical knowledge and the acquisition of information, tabulation and analysis of results as the matching of objectives, hypothesis testing and preparation of the proposal. In the same way my work is supported in the conceptual framework that allowed me to know everything about on the advance payment of income tax, the doctrinaire facilitated analyze and understand different viewpoints and 5 foundations on the research topic, finally the legal framework helped me know the link between the Constitution, the Law of Internal Tax System Regulations and other special rules. And in this settlement form with my research work establishing conclusions, recommendations and proposed legal reform. |
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