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dc.contributor.advisorParedes Tobar, Javier Antonio
dc.contributor.authorPeralta Pincay, Kimberlyn Sulay
dc.date.accessioned2023-05-30T15:08:59Z
dc.date.available2023-05-30T15:08:59Z
dc.date.issued2023
dc.identifier.urihttp://dspace.utb.edu.ec/handle/49000/14067
dc.descriptionThe agricultural sector is one of the most important in the Ecuadorian economy, and agricultural companies face multiple challenges to remain profitable, with expenses being a fundamental part of the equation. This case study focuses on Comercial Agrícola Jorgito and examines deductible expenses during the 2021 period to analyze their impact on the business's profitability and compliance with tax regulations. The COVID-19 pandemic and adverse weather conditions impacted the company's profitability, making it crucial to evaluate deductible expenses to understand their impact on the business's profitability. The objective of this research is to evaluate Comercial Agrícola Jorgito's deductible expenses during the 2021 fiscal period and analyze their impact on the business's profitability. The study highlights the severe consequences that the company can face if it fails to meet its tax obligations, such as fines and penalties from the relevant tax authorities. Therefore, it is crucial that deductible expenses are properly recorded to avoid errors in tax reporting and maximize the company's profitability. The research project uses a descriptive approach to evaluate the accounting of deductible expenses in a company and their impact on the tax due. A mixed research approach is employed, combining both quantitative and qualitative methods to obtain precise and reliable results.es_ES
dc.descriptionThe agricultural sector is one of the most important in the Ecuadorian economy, and agricultural companies face multiple challenges to remain profitable, with expenses being a fundamental part of the equation. This case study focuses on Comercial Agrícola Jorgito and examines deductible expenses during the 2021 period to analyze their impact on the business's profitability and compliance with tax regulations. The COVID-19 pandemic and adverse weather conditions impacted the company's profitability, making it crucial to evaluate deductible expenses to understand their impact on the business's profitability. The objective of this research is to evaluate Comercial Agrícola Jorgito's deductible expenses during the 2021 fiscal period and analyze their impact on the business's profitability. The study highlights the severe consequences that the company can face if it fails to meet its tax obligations, such as fines and penalties from the relevant tax authorities. Therefore, it is crucial that deductible expenses are properly recorded to avoid errors in tax reporting and maximize the company's profitability. The research project uses a descriptive approach to evaluate the accounting of deductible expenses in a company and their impact on the tax due. A mixed research approach is employed, combining both quantitative and qualitative methods to obtain precise and reliable results.es_ES
dc.description.abstractEl sector agrícola es uno de los más importantes de la economía ecuatoriana y las empresas agrícolas enfrentan múltiples desafíos para mantenerse rentables, siendo los gastos una parte fundamental de la ecuación. Este estudio de caso se enfoca en el Comercial Agrícola Jorgito y examina los gastos deducibles durante el periodo 2021, con el objetivo de analizar cómo estos afectan la rentabilidad del negocio y si se ajustan a las regulaciones tributarias. La pandemia de COVID-19 y las condiciones climáticas adversas impactaron la rentabilidad de la empresa, por lo que es crucial evaluar los gastos deducibles para entender su impacto en la rentabilidad del negocio. El objetivo de esta investigación es evaluar los gastos deducibles de la empresa Comercial Agrícola Jorgito durante el período fiscal 2021 y analizar cómo estos afectan la rentabilidad del negocio. Además, se destacan las consecuencias graves que puede sufrir la empresa si no cumple con sus obligaciones tributarias, como multas y sanciones por parte de las autoridades fiscales correspondientes. Por lo tanto, es crucial que los gastos deducibles estén registrados adecuadamente para evitar errores en la presentación de la declaración de impuestos y maximizar la rentabilidad de la empresa. El proyecto de investigación utiliza un enfoque descriptivo para evaluar la contabilización de gastos deducibles en una empresa y su impacto en el impuesto causado. Se emplea un enfoque de investigación mixto combinando el enfoque cuantitativo y cualitativo, lo que permite obtener resultados precisos y confiables.es_ES
dc.format.extent41 p.es_ES
dc.language.isoeses_ES
dc.publisherBabahoyo: UTB-FAFI. 2023es_ES
dc.rightsAtribución-NoComercial-SinDerivadas 3.0 Ecuador*
dc.rights.urihttp://creativecommons.org/licenses/by-nc-nd/3.0/ec/*
dc.subjectGastoses_ES
dc.subjectDeducibleses_ES
dc.subjectRentabilidades_ES
dc.subjectImpuestoes_ES
dc.subjectRentaes_ES
dc.titleGastos deducibles en el Comercial Agrícola Jorgito del cantón Quinsaloma, periodo 2021.es_ES
dc.typebachelorThesises_ES


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Atribución-NoComercial-SinDerivadas 3.0 Ecuador
Except where otherwise noted, this item's license is described as Atribución-NoComercial-SinDerivadas 3.0 Ecuador