Análisis de la Recaudación del Impuesto a la Renta en el Cantón Piñas, durante los años 2021-2022
The Curricular Integration Work called: Analysis of Income Tax Collection in the Piñas Canton, during the years 2021-2022, was prepared prior to obtaining the Degree in Accounting and Auditing, executed in accordance with the Regulations of Academic Regime of the National University of Loja, with th...
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| Natura: | bachelorThesis |
| Lingua: | spa |
| Pubblicazione: |
2024
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| Accesso online: | https://dspace.unl.edu.ec/jspui/handle/123456789/29150 |
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Aggiungi Tag | Riassunto: | The Curricular Integration Work called: Analysis of Income Tax Collection in the Piñas Canton, during the years 2021-2022, was prepared prior to obtaining the Degree in Accounting and Auditing, executed in accordance with the Regulations of Academic Regime of the National University of Loja, with the objective of analyzing the behavior of Income Tax collection in the Piñas canton, considering that it is one of the taxes with the highest collection at the national level; The research covered the years 2021 and 2022, with the purpose of capturing the trends that influenced during that time period. To carry out the proposed analysis, the theoretical foundations of laws, regulations, standards and other resolutions issued were compiled, to later analyze the data published by the Internal Revenue Service and compare the figures collected; The preparation of tables and graphs that show the collected values in a clear and accessible manner was included. These visual tools not only served to simplify the interpretation of the data, but also allowed us to effectively highlight any changes in Income Tax collection. It was determined that the income taxes that generate the most income are the following: Withholding at Source of IR, Withholding at source of IR in the commercialization of minerals and other exploitation assets, Income Tax Tax Regime for Microenterprises ( RIM), Corporate Income Tax and Individual Income Tax; It is important to highlight that the Microenterprise Tax Regime and the IR for Companies in 2022 significantly decreased their collection figures by: 30.15% and 62.32% respectively, partly due to tax reforms and the impact of the economy as consequence of the COVID-19 pandemic. |
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