El anticipo del impuesto a la renta en las personas naturales obligadas a llevar contabilidad y la importancia de reformar la norma legal que aclare este tributo

When carrying out an exhaustive investigation to decipher one of the aspects of bigger transcendency of the last tributary reformation he/she has relationship with the modification of the rules on the advance from the tax to the rent, and among them that for which the paid advance that doesn't end up being compensated with the caused tax of the exercise is constituted in a definitive payment from the tax to the rent, without right to consider it as tributary credit for the later exercises to its payment and less still to its refund that which produces an edginess in the taxpayers for not tasting like certain science how it can be considered to the tax advance to the rent that literally tells us in the The tributary internal Law of Régime in the article 41 expressed literal c: "The advance that constitutes tributary credit for the tax payment to the rent of the fiscal exercise in course, will be paid in the form and in the term that establishes the Regulation, without it is necessary the emission of credit" title. The payment of the advance to that he/she refers the literal one previous he/she will be carried out in the terms settled down in the regulation and in the part that exceeds to the value of the retentions that you/they have been practiced the taxpayer in the year previous to that of their payment; the balance will be paid inside the established terms for the presentation of the declaration from the tax to the rent of the fiscal exercise in course and jointly with this If in the fiscal exercise, the taxpayer reports a Tax to the Rent Caused superior to the values canceled by concept of Retentions in the Source of Rent more Advance; you/he/she will cancel the difference. In opposition to this reformation, beyond their convenience or not in a recessive atmosphere of the national economy, taxpayers that estimate exist that the change of the rules on the advance of the tax to the rent, they make of this an unconstitutional norm, based on assimilating the paid" "advance erroneously with the premature" "payment from the tax to the rent; and, in considering that the advance, like definitive" "payment, is a hidden tribute that it doesn't fulfill the formal conditions settled down in the Tributary Code for its effective application. In this respect, based on the analysis that consists next we can conclude: 1.- That the artificial nature of the "advance of the tax to the rent" is different to that of the premature "payment of tributes", for what is mistaken the approach for which applies for the advance from the tax to the rent that constitutional disposition for the one which only in an exception state the President of the Republic can demand, by means of ordinance, the premature payment of tributes. 2.- That the advance of the tax to the rent is a formal obligation that the subjected taxpayer should complete her, for what doesn't require of the legal indispensable elements reserved by the law for those that constitute a tax (tribute) obligation, among them the description of the taxable object and the generating fact. 3.- An equivalent value to the mathematical sum of the following items:  The zero point two percent of (0.2%) the total patrimony.  The zero point two percent of (0.2%) the total of costs and deducible expenses to effect of the tax to the rent.  The zero point four percent of (0.4%) the total assets.  The zero point four percent of (0.4%) the total of taxable revenues to effect of the tax to the rent. 4.- If the taxpayers that incumplen with their obligation of declaring the advance from the tax to the rent or they declare an inferior value to which corresponds of agreement with the legal measure, they are exposed to that SRI determines it applying the overcharge of 20% of the real value, more tributary blackberry's interests that correspond, independently that they are in excess with the caused tax of the exercise. In the antiquity the man gathered fruits to live and these shared them with the tribe. Then the fight of social classes comes where the strongest is imposed on the weakest, wars where the winner was entitled about people, his goods and services. The primitive societies somehow already met what was to pay because they gave a percentage of what you/they took place and they possessed, for what we will say that the Tributary Right has gone of the man's hand and it is considered older than the same State.In the remote times in those that the tributary pattern was already known, the one that has gone evolving together with the history and the humanity, times like: the imperialism, the monarchy and the colony abuses and injusticas already existed. Periods in that the Catholic church integrates the privileged class and it demands from the believers the payment of tithes of those that were served, for its benefit. In our country it begins the republican time, from in 1830 up to 1859 in the one that prevails the illegality and the native's excessive tribute, same that has favored to the State. At the present time the payment of the tributes is an obligation determined by the Law, it should be the taxpayer's voluntary commitment that possesses economic capacity that he/she doesn't need to be coerced for its tributary culture or sanctioned to complete. For what corresponds him/her to socialize to the government, to make aware and to enable the population with campaigns dedicated to strengthen and to implement a tributary culture that is voluntary that it avoids economic damages for escape of taxes and the fiscal defraudación that it generates economic losses to the country. The Tributary System with an effective politics of collection of tributes that generates additional revenues to the revenue, without going by an increase in the rates of the basic services, neither new taxes whose legal incidence or economic adjournment make that the load of the tribute supports it sectors of economic scarce resources to settle down, neither affect the incentives to save and to invest. I pay it is the payment of taxes, rates and special contributions, it is the commitment and the taxpayer's obligation that he/she has economic capacity, this it is good to finance the social necessities of a nation, it is considered as one of the revenues that go to the General Budget of the State, together with the items of the petroleum, their derived, the remittances of migrants, the production, they are economic items that conform the economy of the country the one that is good to execute political public economic and at the same time it corresponds the government to plan and to prioritize works of general improvements. The Constitution of the Republic of Ecuador, the duties that it should complete the State settles down; and, the principles to those that he/she responds the economy and the tributary régime. But the Ecuadorian economy and their public finances, the same as in most of the Latin American region, it has been characterized to have presence of high levels of indebtedness fiscal external, persistent déficits and a high grade of dependence of some sector traditional exporter, in the Ecuadorian case the petroleum. In the Tributary Code, in the Chapter II of the Tributary Infractions. Art. 314 in the Concept of Tributary Infraction say: It "constitutes tributary infraction, all action or omission that it implies violation of norms tributary sustantivas or adjectival sanctioned with established pain prior to that action or omission" "The escape of the payment of tributes, the smuggling, the inequity, the injustice in the application of the law; it is what one has come giving throughout the history of the Ecuadorian society, for what becomes better necessary collection mechanisms, of control and of justness in the tribute, it is for this reason that the laws have to be renewed, to be upgraded and to improve to achieve this end" In the Tributary Code, I Title II of the Tributary Infractions in particular, I Surrender I, of the defraudación, Art.342 Concept "Constitutes defraudación all simulation act, concealment, falsehood or deceit that it induces error in the determination of the tributary obligation, or for those that one stops to pay in everything or partly the really due tributes, in own profit or of a third, as well as those behaviors that contravene or they hinder the control works, determination and sanction that it exercises the tributary" administration The proposal of reformation of the work group is to add a paragraph to Art. 342 of the Tributary Code in which says: "That he/she is carried out a census and it is endowed of a database of taxpayers and that the corresponding" information is verified. This way the escape of taxes would be avoided and therefore the corresponding defraudación.

• المؤلف الرئيسي: Barreno Guijarro, Carlos Mesías (author)
• التنسيق: bachelorThesis
• اللغة: spa
• منشور في: 2016
• الموضوعات: DERECHO; ANTICIPO DEL IMPUESTO A LA RENTA
• الوصول للمادة أونلاين: http://dspace.unl.edu.ec/jspui/handle/123456789/14787