Aplicación de las deducciones tributarias en el cálculo del impuesto a la renta, caso sociedades.

Abstract

The purpose of this research is to analyze the tariff regulations, which serve as a reference for companies that are public or private; in the correct application of the costs, expenses and other tax deductions applicable according to the legislation of Ecuador and how these directly influence the reduction of the taxable income base of a given economic period. With respect to the case study, an income tax calculation exercise will be carried out at the time of closing the financial statements affected the income of the Ecuadorian source, as well as its backed up provisions allowing it to be used as deductions from the tax base, whether these are for concepts of selling costs, wages and salaries, depreciation, among others. For the correct application of costs, expenses and tax deductions in the investigative work, it is based on Ecuadorian legislation in accordance with the provisions of the Tax Code, the Organic Law of the Internal Tax Regime and the Regulation for the Application of the Organic Law of Internal Tax Regime. As well as the contributions made by the scientific community related to the accounting and tax area.