Mostrar el registro sencillo del ítem
El impuesto a la renta de agroservicios la cosecha, ubicado en San Jacinto de Yaguachi periodos 2019-2020.
| dc.contributor.advisor | Caicedo Monserrate, Diana | |
| dc.contributor.author | Bazán Calderón, Daysi Tatiana | |
| dc.date.accessioned | 2022-05-05T19:57:34Z | |
| dc.date.available | 2022-05-05T19:57:34Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/11457 | |
| dc.description | The research work has focused on the analysis of the Income Tax (IR) declaration of a natural person, for the analysis the declarations made during the 2019-2020 period are compared, since the Internal Revenue Service (SRI) ), constantly issues tax resolutions and it is necessary to identify the changes made in the declarations of each year, according to what was mentioned, the document contains the information, where it reveals the items presented in the declaration and where the financial statements are also exposed, on the one hand, the Statement of Financial Situation (ESF) and the Statement of Comprehensive Income (ERI) for each year of the declaration. The activity to which the natural person is dedicated is presented, since it is important to recognize their activities and benefits for the declaration; The case study has a qualitative approach, since information is presented that is interpretable based on the items of the declaration, in turn, information from reliable sources is implemented that allows deepening the research topic, in such a way that the information that The document contains is supported by evidence, criteria of researchers and in turn with the tax reforms, among the most important on personal expenses, the values that can be deducted from the declaration and the existing exemptions. Based on what was mentioned in the IR declaration, it is necessary to mention that during the analysis and comparison it has been observed that one of the declarations is a substitute and additionally, that there are values to be paid in one year and in another the values to be paid are in zero, in other words, it was possible to deduct and accept the benefits as taxpayers. | es_ES |
| dc.description | The research work has focused on the analysis of the Income Tax (IR) declaration of a natural person, for the analysis the declarations made during the 2019-2020 period are compared, since the Internal Revenue Service (SRI) ), constantly issues tax resolutions and it is necessary to identify the changes made in the declarations of each year, according to what was mentioned, the document contains the information, where it reveals the items presented in the declaration and where the financial statements are also exposed, on the one hand, the Statement of Financial Situation (ESF) and the Statement of Comprehensive Income (ERI) for each year of the declaration. The activity to which the natural person is dedicated is presented, since it is important to recognize their activities and benefits for the declaration; The case study has a qualitative approach, since information is presented that is interpretable based on the items of the declaration, in turn, information from reliable sources is implemented that allows deepening the research topic, in such a way that the information that The document contains is supported by evidence, criteria of researchers and in turn with the tax reforms, among the most important on personal expenses, the values that can be deducted from the declaration and the existing exemptions. Based on what was mentioned in the IR declaration, it is necessary to mention that during the analysis and comparison it has been observed that one of the declarations is a substitute and additionally, that there are values to be paid in one year and in another the values to be paid are in zero, in other words, it was possible to deduct and accept the benefits as taxpayers. | es_ES |
| dc.description.abstract | El trabajo de investigación se ha enfocada en el análisis de la declaración del Impuesto a la Renta (IR) de una persona natural, para el análisis se compara las declaraciones realizadas durante el periodo 2019-2020, dado que el Servicio de Rentas Internas (SRI), constantemente emite resoluciones tributarias y es necesario identificar los cambios realizados en las declaraciones de cada año, de acuerdo a lo mencionado, el documento contiene la información, donde re revela los rubros presentados en la declaración y donde también se exponen los estados financieros, por un lado, el Estado de Situación Financiera (ESF) y el Estado de Resultado Integral (ERI) de cada año de la declaración. Se presenta la actividad a la que se dedica la persona natural, dado que es importante reconocer sus actividades y beneficios para la declaración; el caso de estudio tiene un enfoque cualitativo, dado que se presenta información que es interpretable en base a los rubros de la declaración, a su vez se implementa información de fuentes confiables que permitan profundizar en el tema de investigación, de tal manera la información que contiene el documento se encuentra sustentada con evidencias, criterios de investigadores y a su vez con las reformas tributarias, entre las más importantes sobre los gastos personales, los valores que pueden deducirse de la declaración y las exoneraciones existentes. En base a lo mencionado a la declaración del IR es necesario mencionar que durante el análisis y comparación se ha podido observar que una de las declaraciones es sustitutiva y adicionalmente, que existentes valores a pagar en un año y en otro los valores a pagar están en cero, en otras palabras, se pudo deducir y acoger a los beneficios como contribuyentes. | es_ES |
| dc.format.extent | 41 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2022 | 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 | Impuesto a la renta | es_ES |
| dc.subject | Declaración | es_ES |
| dc.subject | Servicio de Rentas Internas | es_ES |
| dc.subject | Gastos personales | es_ES |
| dc.title | El impuesto a la renta de agroservicios la cosecha, ubicado en San Jacinto de Yaguachi periodos 2019-2020. | 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