Mostrar el registro sencillo del ítem
Análisis del impuesto del 2% del régimen impositivo para microempresas, del contribuyente Torres Farah Molly Paulette
| dc.contributor.advisor | Uhsca Cuzco, Nancy | |
| dc.contributor.author | Viteri Medina, Alexys Adrian | |
| dc.date.accessioned | 2021-11-25T22:14:05Z | |
| dc.date.available | 2021-11-25T22:14:05Z | |
| dc.date.issued | 2021 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/10763 | |
| dc.description | This case study focused on the analysis of the 2% tax of the tax regime for microenterprises, which has generated controversy at the national level because it does not consider deductible costs or expenses to determine the tax base. Knowing that companies have the obligation to comply with tax requirements, such as the declaration of VAT, ICE and the aforementioned income tax, the tax regime for micro-companies was created, which brings a set of changes that can both beneficiaries and harm the companies according to their line of business and how they are managed, that is why there is a request for inclusion or exclusion of the new regime. The company selected for the realization of this case study is the commercial "Ferrotodo" belonging to the taxpayer Torres Faráh Molly Paulette, we worked with the income tax declarations of both the general regime and the tax regime for micro-businesses in order to carry out a comparison where positive aspects were determined such as the simplicity of the current declarations, great benefits for the tax administration, therefore for the citizens themselves, and negative aspects such as the generation of income tax even when a loss is recorded. | es_ES |
| dc.description | This case study focused on the analysis of the 2% tax of the tax regime for microenterprises, which has generated controversy at the national level because it does not consider deductible costs or expenses to determine the tax base. Knowing that companies have the obligation to comply with tax requirements, such as the declaration of VAT, ICE and the aforementioned income tax, the tax regime for micro-companies was created, which brings a set of changes that can both beneficiaries and harm the companies according to their line of business and how they are managed, that is why there is a request for inclusion or exclusion of the new regime. The company selected for the realization of this case study is the commercial "Ferrotodo" belonging to the taxpayer Torres Faráh Molly Paulette, we worked with the income tax declarations of both the general regime and the tax regime for micro-businesses in order to carry out a comparison where positive aspects were determined such as the simplicity of the current declarations, great benefits for the tax administration, therefore for the citizens themselves, and negative aspects such as the generation of income tax even when a loss is recorded. | es_ES |
| dc.description.abstract | El presente estudio de caso se centró en el análisis del impuesto del 2% del régimen impositivo para microempresas, el cual ha generado controversia a nivel nacional debido a que este no considera costos ni gastos deducibles para determinar la base imponible. Sabiéndose que las empresas tienen la obligación de cumplir requisitos fiscales, tales como la declaración del IVA, ICE y el mencionado impuesto a la renta, se creó el régimen impositivo para microempresas, el cual trae un conjunto de cambios que pueden tanto beneficiar como perjudicar a las empresas según el giro de estas y como se manejen, es por ello que existe la solicitud de inclusión o exclusión del nuevo régimen. La empresa seleccionada para la realización del presente estudio de caso es el comercial “Ferrotodo” perteneciente a la contribuyente Torres Faráh Molly Paulette, se trabajó con las declaraciones del impuesto a la renta tanto del régimen general como el régimen impositivo para microempresas a fin de realizar una comparación donde se determinaron aspectos positivos como lo es la simplicidad de las actuales declaraciones, grandes beneficios para la administración tributaria por ende para los ciudadanos en sí, y aspectos negativos tales como la generación de impuesto a la renta aun si se registrara pérdida. | es_ES |
| dc.format.extent | 27 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | BABAHOYO: UTB, 2021 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Contribuyente | es_ES |
| dc.subject | Impuesto | es_ES |
| dc.subject | Microempresa | es_ES |
| dc.subject | Régimen impositivo | es_ES |
| dc.title | Análisis del impuesto del 2% del régimen impositivo para microempresas, del contribuyente Torres Farah Molly Paulette | es_ES |
| dc.type | bachelorThesis | es_ES |
Ficheros en el ítem
Este ítem aparece en la(s) siguiente(s) colección(ones)
Excepto si se señala otra cosa, la licencia del ítem se describe como Atribución-NoComercial-SinDerivadas 3.0 Ecuador