Incidencia en la aplicación de gastos personales de los trabajadores del Gad Municipal de Balao en el periodo 2020-2021.

Abstract

The process of deduction of personal expenses is known as a tool where the State facilitates the taxpayer in a dependency relationship to reduce the value that must be paid for Income Tax. Law that enters into force in 2008 as regulated in article 10 numeral 16, natural persons deduct their personal expenses for payment of Income Tax (IR), which may not exceed 50% of the total of the taxable by the taxpayer, without exceeding 1.3 times the basic tax-free fraction, but these expenses must be supported with the respective documentation, that is, with the sales receipts, the expenses are divided into five items: food, health, clothing, housing and education. For the development of the following investigation, a bibliographic review of scientific articles, resolutions, regulations, SRI web portal was carried out, the field investigation was achieved, which consists of the execution of surveys composed of dichotomous questions to the workers of the Municipal GAD Balao, in order to learn about their different criteria on the subject under investigation. Through the case analysis, it is concluded that: People under a dependency relationship of the Municipal GAD Balao do not have an adequate level of knowledge regarding the filling out and presentation of the projection form of their personal expenses, therefore, the application of personal expenses such as tax deduction influences when calculating the respective values in the payment of income tax.