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Control de los gastos no deducibles y su influencia en el impuesto a la renta de Colbapi S.A., período 2021.
| dc.contributor.advisor | Moran Rodríguez, Susana | |
| dc.contributor.author | Burgos Ronquillo, Billy Jow | |
| dc.date.accessioned | 2022-10-17T16:17:17Z | |
| dc.date.available | 2022-10-17T16:17:17Z | |
| dc.date.issued | 2022 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/12885 | |
| dc.description | In Ecuador, companies are subject to legal obligations, such as tax regulations, income tax is the largest contribution, where its calculation is made annually, that is, income and costs. Companies or companies that carry out management or sectors carry out financial activities in different, determine the financial resources of said companies as profits or viability of their financial statements, so that the partners or shareholders obtained their profitability and liquidity. Today, companies no matter how small they are, not only need to acquire knowledge of administration, finance, but it is also important to know taxes, what generates them, their nature, how to apply them, and other things. In Colbapi S.A., there is a lack of distribution when verifying commercial documents such as invoices or following up on fiscal supports because the managers are not academics and incur uncontrolled incursion expenses. Large sunk expenses due to liquidity and profits due to continuous cash outflows, due to employee expenses not being deductible and properly accounted for, leading to an increase in the tax base of the tax system according to to standards. In the first instance, the situation of the company "Colbapi S.A" will be analyzed, in order to determine if the company complies with the applicable regulations of the LORTI and the company's regulations, hence the infraction. The tax obligation of the company will be verified, and the transfer of the income tax calculation, which represents business expenses without deductibles. | es_ES |
| dc.description | In Ecuador, companies are subject to legal obligations, such as tax regulations, income tax is the largest contribution, where its calculation is made annually, that is, income and costs. Companies or companies that carry out management or sectors carry out financial activities in different, determine the financial resources of said companies as profits or viability of their financial statements, so that the partners or shareholders obtained their profitability and liquidity. Today, companies no matter how small they are, not only need to acquire knowledge of administration, finance, but it is also important to know taxes, what generates them, their nature, how to apply them, and other things. In Colbapi S.A., there is a lack of distribution when verifying commercial documents such as invoices or following up on fiscal supports because the managers are not academics and incur uncontrolled incursion expenses. Large sunk expenses due to liquidity and profits due to continuous cash outflows, due to employee expenses not being deductible and properly accounted for, leading to an increase in the tax base of the tax system according to to standards. In the first instance, the situation of the company "Colbapi S.A" will be analyzed, in order to determine if the company complies with the applicable regulations of the LORTI and the company's regulations, hence the infraction. The tax obligation of the company will be verified, and the transfer of the income tax calculation, which represents business expenses without deductibles. | es_ES |
| dc.description.abstract | En el Ecuador las empresas están sujetas a obligaciones legales, como normas tributarias, el impuesto a la renta es el de mayor aporte, donde su cálculo se realiza anualmente, es decir ingresos y costos. Empresas o sociedades que realizan gestión o realizan actividades financieras en diferentes sectores, determinar los recursos financieros de dichas sociedades como utilidades o viabilidad de sus estados financieros, a fin de que los socios o accionistas obtengan su rentabilidad y liquidez. Hoy en día, las empresas por muy pequeñas que sean, no solo necesitan adquirir conocimientos de administración, finanzas, sino que es importante conocer los impuestos, qué los genera, la naturaleza de los mismos, cómo aplicarlos, y otras cosas. En Colbapi S.A., existe una falta de distribución al momento de verificar documentos comerciales como facturas o dar seguimiento a los soportes fiscales debido a que los empleados que no son aptos o no tienen el conocimiento. Los grandes gastos irrecuperables afectan la liquidez y las utilidades debido a las continuas salidas de efectivo, debido a que los gastos de los empleados no son deducibles y están debidamente contabilizados, lo que lleva a un aumento en la base imponible del sistema tributario de acuerdo a las normas. En primera instancia se analizará la situación de la empresa “Colbapi S.A”, con el fin de determinar si la empresa cumple con la normatividad aplicable de la LORTI y el reglamento de la empresa, de ahí la infracción. Se verificará la obligación tributaria de la empresa., y la transferencia del cálculo del impuesto sobre la renta, que representa los gastos empresariales no deducibles. | es_ES |
| dc.format.extent | 49 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 | Gastos | es_ES |
| dc.subject | Impuestos | es_ES |
| dc.subject | Utilidades | es_ES |
| dc.subject | Liquidez | es_ES |
| dc.subject | Tributario | es_ES |
| dc.title | Control de los gastos no deducibles y su influencia en el impuesto a la renta de Colbapi S.A., período 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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