Análisis del impacto financiero del impuesto a la renta en los hoteles de cinco estrellas de la ciudad de Quito en el período 2012 - 2016.

Abstract

This study entitled "Analysis of the financial impact of income tax on five stars hotels from the city of Quito in 2012, 2013, 2014, 2015 and 2016" aims to demonstrate the variation of financial ratios with and without the accounts related to the income tax. The investigation will be divided in 4 chapters; the first will show the generalities and guidelines of the study describing the background, problem, justification, objectives, hypothesis, kind and methodology of investigation, determination of people, calculation of the sample, and data collection techniques. The second chapter will discuss the main concepts in the legal field. The third chapter will define the legal framework and its math regulations such as the Internal Tax Regime Law, Organic Code of Production, Trade and Investment and Regulations for Touristic Accommodation. Finally, in the fourth chapter, the financial statements of hotels that are part of the sample will be analyzed and the results of the financial ratios will be compared taking into consideration the accounts related to the tax income such as: receivable withholding taxes, deferred tax asset, income tax payable, current income tax expenses, and deferred income tax.