Análisis de las reformas tributarias del impuesto a la renta y su aporte al presupuesto general del estado.

Abstract

In Ecuador from 2008 until today it has undergone several reforms in terms of tax regulations and its administration, the Internal Revenue Service is the state entity, is responsible for collecting taxes, taxes and contributions by the taxpayer At the time of making the declarations we must take into account that it must be executed in a correct and fair manner so that it does not affect your contribution to the country. This work is based on the tax reforms of the Income Tax, which is why it is considered the item that collects the most income thus contributing to the General State Budget, for this reason it needs a special analysis to know what the contribution that actually makes country, since its reforms have tried to increase income and to educate taxpayers, thus strengthening it is responsible for carrying out projects of social interest. For the execution of this work, a series of investigations are carried out regarding taxation, Income Tax, Regulations and the performance of the tax administration in the collection, being its very important funds for the sustainability of the state, what has been learned during the years of study at the Technical University of Machala.