Análisis comparativo por sectores económicos del pago del anticipo del impuesto a la renta y su efecto en los estados financieros.

Abstract

The present research work has the title: "Comparative analysis by economic sectors of the payment of the advance payment of the income tax and its effect on the financial statements", to analyze the degree of affectation in the calculation of this tax and the effects that produces the company. This work has been carried out due to the constant changes that Ecuador brings about the calculation and payment of the income tax advance during different fiscal periods in taxes subject to taxes and has caused confusion in the analysis and understanding of the same, causing errors in decisions with the payment of this tax. To analyze the main factors, descriptive and historical research will be used, with the inductive method, interviews will be applied to the accounting department of the companies, investigations that will help analyze the data collected from different web pages among the most important are SRI, and SUPERCIAS to achieve a full understanding of the subject and especially the different laws and codes concerning taxes in Ecuador. This investigation is directed to accountants, administrators, investors and shareholders of the companies incorporated in Ecuador, since they will be able to relate and know the effects caused by the payment of the income tax advance in the financial statements.