Efecto de las exenciones y exoneraciones en recaudación del impuesto a la renta de personas obligadas a llevar contabilidad.

Abstract

The present investigation exposes the effect of the exemptions and exonerations in the collection of the income tax of people forced to keep accounts, where the study starts from the analysis of the Constitution, as well as the National Plan of Good Living, the Organic Law of Regime Tributary to form a referential frame, and to clarify the research question, where the evolution of tax exemptions, allows to conclude that the tax policy of taxes and exonerations seeks to satisfy the different demands of interested sectors, with this it is described that the investigation is of descriptive analytical cut, that to determine the object of study the study of particular cases was required, as well as of investigative references that allow to analyze the context in which they are immersed the people forced to keep accounts in terms of exe tions and exemptions, recognizing their benefits and main incentives in their economic activity, the research concludes that the exemptions and exemptions have not had a negative impact on the economy, but from another point of view the taxes have experienced positive growth , obtaining positive economic growth, leading to greater investments in the social area.