Análisis de la deducción de gastos personales de los trabajadores en relación de dependencia en Ecuador año 2018.

Abstract

In this research work an analysis is carried out on basic tax terms and concepts and why it is important to know and be aware of the changes and reforms in tax matters, related to the deductible expenses to which the worker is subject in a dependency relationship for the payment of income tax. The general objective of the present study is to carry out the liquidation of the income tax by applying the Organic Law of Internal Tax Regime (LORTI) and the Tax Code, attributing to the taxpayer all the benefits that the law specifies. The methodology applied was descriptive to know the characteristics of the deductible expenses of workers in relation to dependence on the payment of income tax. The techniques used were observation and bibliography for what was accessed by scientific journals whose information served to make the study. It is detailed and exemplified by the resolution of a practical case considering for the study a worker in dependency relationship that also has a family business in which he develops the business of merchant, the projection of personal expenses was carried out and after that he made the Liquidation of Income Tax based on the projection made was thus determined the value of tax caused, through the application of the Organic Law of Internal Tax Regime (LORTI) it was determined how taxpayers can reduce the tax burden Getting the most benefit.