Análisis de la contribución del impuesto a la renta de las empresas del cantón Pasaje durante el periodo 2020-2021.

Abstract

It should be noted that taxes are not only a source of income for the State, but are also considered as an instrument of maneuver in the economy. Therefore, tax systems tend to be progressive as the tax burden rests with more weight on the taxation of direct taxes. In the case of income tax, it is the one that presents the greatest contribution to collections, which is why in the present research work the incidence of the contribution of Income Tax of commercial companies in the city of Pasaje during the period is analyzed. period 2020-2021. The review of concepts from different authors allows us to specify the subject, making the object of study clearer. As a final point, the investigation provides some conclusions and recommendations regarding tax policy, tax evasion and illusion, all this in order that readers can improve the issue of tax payment and reminding them that these benefit the country.