Propuesta metodológica para reducir el impacto de gastos no deducibles en el impuesto a la renta para el sector arrocero del cantón Santa Lucia.

Abstract

In the rice sector is an environment where informality is evident in the different transactions. This has an impact on the tax collection of the control body and an impact on the payment of income tax, since there are expenses or costs that cannot be subtracted from taxable income. This process is called calculation of the tax base for the payment of income tax. The objective of this work is to determine the different non-deductible expenses that can be identified in the process of rice harvesters. Where tax rules and regulations should be reviewed to qualify expenses as deductible through a number of conditions in different scenarios. It will therefore aim to reduce the impact of non-deductible expenses incurred in the tax period, so that the recognition of expenses improves and that these reflect a more realistic income tax payment.