Propuesta metodológica para reducir el impacto de los gastos no deducibles en el impuesto a la renta de las empresas del sector de construcción de viviendas en el cantón Daule.

Abstract

In the last ten years, tax regulations and taxes have been constantly updated, so companies must consider income tax in detail. To determine income tax, it is calculated on the total taxable income, subtracting discounts, returns, fees, expenses and deductions. We call this result taxable income. The objective of this project is to determine how non-deductible expenses affect profitability, resulting in higher income tax and lower profits. Companies make various expenses related to the economic activity of the company to deduct the tax due. However, tax regulations may ignore their purpose, qualifying them as a non-deductible expense. In the present work we will be driven to recognize when one incurs in non-deductible expenses and in turn how one can reduce them, in order to avoid that the income tax increases in each period.