Browsing by Author "López Sarabia, María del Pilar"

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    Los gastos personales y la recaudación del impuesto a la renta de las personas naturales en la provincia de Cotopaxi
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2018-01) López Sarabia, María del Pilar; DT - Tobar Vasco, Guido Hernán
    In Ecuador as of 2008, the Internal Revenue Service (SRI) reformed the Tax Equity Law to allow individuals to deduct their personal expenses for the payment of Income Tax (IR), in this context the Total deductions for personal expenses may not exceed 50% of the total taxable income of the declarant, while all expenses will have documentary support and are divided into five categories: housing, food, education, health and clothing. Therefore, since the existence of this deduction, in the province of Cotopaxi there have been no significant changes in the collection of Income Tax, so the period 2012-2016 is analyzed to establish the behavior of the data. The methodology applied in the research is based on the historical-bibliographic modality, with a qualitative-quantitative approach; while statistical inference is applied through exploratory, descriptive and variable associative research, for which the population composed of 48,520 taxpayers is selected, of which 31,500 are natural persons, of which 94% declared Income Tax 2016, according to data from the Public Treasury Service in the province of Cotopaxi for the year 2016. From the research carried out, it is concluded that: The level of information of the taxpayers regarding the declaration of personal expenses is basic and the variations recorded in the collection of the income tax are mainly due to macroeconomic factors during the period 2012-2016, Therefore, the deduction of personal expenses has no major influence on the collection rate of people in the province of Cotopaxi, despite being an indicator related to the growth of the local economy and the standard of living of the population.