El impuesto a la renta en el Ecuador: Análisis de las principales reformas tributarias aplicadas a las personas naturales en el periodo 2008 - 2012

In this thesis the tax reforms that took place in Ecuador was analyzed chronologically, the way they influenced the Income Tax (IR) with respect to the required and not required to keep accounting individuals. Clarifying what are the laws that govern them, the elements that comprise it , plus a stu...

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Autor Principal: Aguas García, María Elizabeth
Otros Autores: Molina Enríquez, Rocío Alexandra
Formato: bachelorThesis
Idioma: spa
Publicado: 2015
Materias:
Acceso en línea: http://dspace.ups.edu.ec/handle/123456789/10198
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Sumario: In this thesis the tax reforms that took place in Ecuador was analyzed chronologically, the way they influenced the Income Tax (IR) with respect to the required and not required to keep accounting individuals. Clarifying what are the laws that govern them, the elements that comprise it , plus a study was made to tax income individuals initially in -depth analysis of the tax system , and the Ecuadorian Tax Code Reform Act Tax Equity held analyzing point about your organization , the regulator , and provisions , exceptions and penalties on taxpayers who submit. Then we analyze the Income Tax (IR) in Latin America, for the similarities and differences of potential collection of Income Tax (IR) in the context of Latin America. Later in our research we analyze the potential income tax on natural person’s collection, performing a survey of officials from the Internal Revenue Service that allowed us to obtain information on the changes they have undergone the tax system and the impact it has had on taxpayers. Statistical tables obtained were also conducted using information provided by the Internal Revenue Service on its website. At the end of our study we conclude with an analytical report containing the information gathered throughout this investigation and the respective conclusions and recommendations on the subject.