Liquidación en el pago del impuesto a la renta de una empresa productora de camarón, período 2018 2017.

Abstract

In short, the Internal Revenue Service is the collection entity of the Tax Administration based on the principles of justice and fairness, thus aiming to create a tax culture and prevent tax evasion and avoidance, and thus achieve increasingly the objectives set by the State to raise the necessary resources that generate income for the welfare of Ecuadorians. The shrimp sector, being a sector that contributes with its production so that the State can obtain income from GDP due to the exports made, has become one of the most neuralgic sectors of the country, since there is no entity that controls input prices, raw material and prices to negotiate with the balers in charge of export; this situation causes that there is a lot of variation in the productions from one cycle to another, not being able to find a standard that allows comparing two consecutive periods so that the experts of the Internal Revenue Service reach in some cases conclusions and statements that have nothing to do with reality. The Income Tax established the State with the purpose of being able to capture resources from companies, whether legal or natural, that are established in the national territory and that are exercising some type of activity, be productive or for profit services. Companies or individuals, whether natural or legal, have been affected in their economy in some way by the Income Tax, since this tax includes an item called Income Tax Advance same as at the end of the fiscal period of a company, if this generates losses this Advance does not become a tax credit for the taxpayer, the Internal Revenue Service takes this Advance as a non-refundable contribution by the companies The taxpayer, having full awareness of what was stated in the previous paragraph, has found it necessary to seek alternatives to reduce the value to be paid for Income Tax, despite having full knowledge of the high risks of handling a otherwise, the various accounts that directly influence the Liquidation of Income Tax; Another problem that can be seen is the continuous change of the Tax Law and Regulations, which are disseminated only through the Internal Revenue Service platform, and the professionals in charge of the financial accounting area mostly do not have access or time to be making these important changes which results in a bad approach and calculation in the Liquidation of Income Tax, in other words there is no continuous training on this subject The main objective of this research work is to determine the items on which the income tax settlement was applied correctly, by analyzing the financial results, to verify if there is a correct settlement. For this, the methodology was performed in a bibliographic, non-experimental inductive, descriptive and analytical-synthetic manner; where the respective visit to the company was made to be able to verify the differences that exist in the liquidation of the income tax with a horizontal analysis and in this way to be able to verify the most affected items. Regarding the results obtained in the liquidation of the income tax, it has been known that the current tax regulations are not being correctly applied in the company..