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Title: El crédito tributario del impuesto a la renta y su incidencia financiera a los contribuyentes.
Authors: Sánchez Vera, Julissa Janeth
Issue Date: 2023
Citation: Sánchez Vera, J. J. (2023). El crédito tributario del impuesto a la renta y su incidencia financiera a los contribuyentes. (Tesis de Pregrado). Universidad Laica Eloy Alfaro de Manabí, Manta, Ecuador.
Series/Report no.: ULEAM-CT.AUD;0130
Abstract: This research project aims to analyze the financial impact of the income tax credit on the liquidity of taxpayers in the city of Manta, thus knowing the possible causes for which taxpayers do not request the refund of the same, it will also identify the theoretical bases necessary to determine the tax credit, among the methodologies used were the analytical method and the descriptive method among the techniques implemented we have the application of an interview to collect important data on compliance with tax obligations which was carried out to several taxpayers of the city, the technique of observation from which important information was obtained on compliance with tax regulations and the degree of knowledge that taxpayers have on the subject. The results obtained show that taxpayers do not have the necessary knowledge about the procedures to follow when requesting the refund of the income tax credit, so most of them consider that this type of procedures are complex because they do not have all the necessary information, causing an accumulation of the tax credit, In response to the problem we proceeded to the design of a manual for the refund of the income tax credit is a guide that will help when applying for it, contains all the procedures and requirements stipulated by the Internal Revenue Service, its creation will serve as a source of information for taxpayers because some do not know how to make the return.
Description: El presente proyecto de investigación pretende analizar la incidencia financiera que presenta el desaprovechamiento del crédito tributario del Impuesto a la Renta en la liquidez de los contribuyentes de la ciudad de Manta, donde se conoce que una de las causas del desaprovechamiento es el desconocimiento por parte de los contribuyentes sobre los procedimientos establecidos para la devolución del mismo.

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