Cálculo del anticipo de impuesto a la renta con normativa vigente, caso Empresa Universitaria S.A.

Abstract

In Ecuador, taxes play an important role as a source of income that contributes to the economic and social development of the nation, to become a progressive society. Thus, every person who carries out a commercial or business activity is obliged to pay taxes. Of the taxes that are collected in the country, the Income Tax is the second that generates more income and from this, the Income Tax Advance is made. Therefore, in the present case study, it seeks to determine the calculation of the Income Tax Advance, applying the current legal regulations. The research is carried out under the documentary-bibliographic research modality, which is based on the review of scientific articles and indexed journals; for the quality of information, it offers based on proven studies. In addition to the revision of the Tax Code, the Internal Tax Regime Law, the Regulations for the Application of the Internal Tax Regime Law and Executive Decree No. 806 issued by the Internal Revenue Service. For the advancement of research, the descriptive methodology for the development of the theoretical part has been chosen as a choice and with the support of the problematic method for the solution of the practical exercise. The results obtained in the calculation of the Advance of the Income Tax by means of the revision of the tax regulations; it was possible to verify that the company is exempt to the payment of the advance payment for being newly constituted.