Análisis de los gastos deducibles para fines de impuesto a la renta en el sector camaronero.

Abstract

The present work is based on making a reflection about the Deductible Expenses for the calculation of the Income Tax, the same one that in ancient times lacked, however for today this tax has been considered by the government mandatory and important for all the natural persons, undivided estates and companies, national or foreign, domiciled or not in the country according to their economic activity. The research carried out is aimed at determining the analysis of Deductible Expenses for Income Tax purposes in the shrimp sector. During the study process, a rational-deductive epistemological approach was used, in addition to the methodological approach to qualitative and quantitative research. In addition, practical exercises are proposed with expenses of Provisions for Eviction and Employer Retirement, Losses in Non-current Assets, Taxes and Contributions, Travel Expenses, Management and Promotion Costs and Advertising, demonstrating the deductibility of said expenses. Finally, it is concluded that the application of accounting and tax regulations is essential in the business sector that through Servicio de Rentas Internas (SRI) as a responsible entity fosters the tax culture in the citizenry and in this way contribute to the country in a positive manner in the distribution of resources and improvement of society.