Análisis de los efectos en el impuesto a la renta causado en el régimen de impuesto único versus el régimen general en las compañías del subsector de cultivo de banano en el periodo 2017 a 2021.

Abstract

He research is based on the uncertainty generated by the lack of knowledge of the single income tax scheme for banana activities is favourable or not favourable for taxable persons belonging to the economic sub-sector of banana production, when compared to the tax burden they would have had to pay if they continued in the general system. Therefore, the research was based on the theory of income, which allowed the understanding of the scope of the single income tax (IRU) applicable to the banana sector, by focusing exclusively on the income generated by land production and its commercialization (sale of banana boxes). Likewise, the theory of the Laffer curve allowed the understanding of how the tax rate can influence the levels of collection, such as the IRU that ensures the tax collection of the sector, despite whether it has been profitable or not. Thus, through a methodological plan that used the interview technique, it allowed the collection of data from both companies in the banana sector and tax experts, evidencing that the IRU generates advantages such as: (a) not to be exposed to tax determinations, which are so time-consuming and resource-consuming, (b) simplicity, by facilitating the calculation of the IRU, leaving aside the other issues to sustain expenditure, (c) allows the sector to focus its efforts on the proper management of its resources (costs and expenses), and access incentives such as obtaining the certificate of Good Agricultural Practices that allows the reduction of the tax burden to 1%. As for the position of the State, the IRU has become an essential tool for increasing tax collection. However, the data analysis showed that the IRU also generates disadvantages, in scenarios of profitability problems in periods of low prices, because the IRU is calculated by banana cash sales becoming an additional burden that must be paid by the taxpayer, because it cannot resort to additional deductions. Therefore, it was recommended that the sector maintain a better management of its costs and expenses to ensure the profitability of the business and seek the certification of good agricultural practices. It was also suggested that the State consider creating new incentives through consultation, for companies in the sector that present adverse loss of profitability scenarios, where the IRU becomes an additional burden that generates the loss of resources.