Análisis de la recaudación del porcentaje del impuesto a la renta según el art. 24 del Código de la Producción y su impacto en la recaudación y declaración de impuestos a nivel de la provincia del Azuay tanto para Empresas como para el SRI

Abstract

This thesis is based on the recent resolution issued by the AsambleaNacional in 2010, which established the gradual reduction of three percentage points in the income tax. This resolution is carried out by deducting a percentage point each year. This new reform stipulated under Art. 24 of CódigoOrgánico de Producción, Comercio e Inversiones. Therefore, this research project is an analysis of declaration and collection of income tax in the province of Azuay , so that with the finished of this study can determine benefits or damages from the implementation of the reform. Analyzing the information from the database Servicio de RentasInternas can see that the collection tax increase and reform accomplish the goal of encouraging the production and making a field study in the societies of province of Azuay established that although the companies know that there is a reduction but do not know the rules the same for each year.