Impacto y pertinencia del impuesto a la renta en el Ecuador.

Abstract

In the present work we will start analyzing the general meaning of taxes, with this we will have a guideline to begin to explain the classification, since in our country people confuse each tax thinking that there is only one completely ignoring the utility and ways of payment each. When analyzing the chronology of the tax obligation, we will find the different stages of a tax, its birth, generating event, object of the tax, subjects that participate in the tax obligation, its exemptions, until arriving at the forms that the obligation is extinguished, because Although we all know that by paying an obligation is extinguished, there are other ways to extinguish such as remission, compensation, novation, prescription, among others, which help expedite the termination of this legal relationship. We will make a deep study with the income tax in the equator, because this tax is the most general and considered by some writers as the most important because it allows analyzing the solvency of each company; But we will not only analyze the chronology of this tax, but we will present our constitutional and tax analysis on the advance payment of this tax, in order to seek a solution to this issue of national interest.