Efectos de la aplicación del impuesto a la renta único al banano en la asociación Tierra Fértil.

Abstract

The case analysis is based on the study of the single tax on bananas for exports, it is developed around the disadvantages that arise from the application of the tax as well as the excessive tax burden, in addition this tax ends up being taxed on total exports less purchases and finally the non-recognition of the application of certain tax benefits. Therefore, the objective of the investigation will be to determine the effect of the application of the single income tax to bananas Association through tax information for the year 2021 and 2022 that allows establishing the economic effects on the cash flow of the company. Association. The methodology applied is based on the quantitative method, the practical case was carried out to determine the effect of cash flow and descriptively interprets the results obtained from the liquidation of the single income tax on bananas, finally a bibliographic review of articles was carried out. scientists in order to obtain information that contributes to the investigation. Finally, the association complied with the provisions of the regulations for the correct application of the 3% tariff for exports in the calculation of the liquidation of the single tax on bananas, therefore an effect on the cash flow was visualized for the monthly payment collected. and in turn declared in the Income Tax form.