Análisis de gastos no deducibles en la conciliación tributaria y su impacto en la determinación del Impuesto a la Renta de personas naturales obligadas a llevar contabilidad en la ciudad de Guayaquil, Ecuador 2023.

Abstract

The objective of this thesis is to analyze the nondeductible expenses and their impact on the tax reconciliation for the determination of income tax of individuals obliged to keep accounting records in the city of Guayaquil, Ecuador in the year 2023. Several investigations were carried out on the object of study. As a first point, the problem was analyzed and the background that motivated this research to investigate articles of the Internal Tax Regime Law and its Regulations in relation to the identified problem, the non-deductible expenses for income tax were described and in what percentage they affect the taxpayer. Subsequently, a methodological study was carried out through a descriptive and inferential analysis based on the results of surveys, interviews and case studies in which the situation of taxpayers was analyzed and the nondeductible expenses that they had included in their tax reconciliation were identified, followed by the impact they had on their general expenses, and recommendations were proposed to avoid the inclusion of nondeductible expenses in the tax reconciliation in subsequent periods. It is hoped that this study will contribute to improve the correct determination of income tax by taxpayers, as well as to generate awareness of the importance of complying with the tax regulations in force in the country.