El pago del anticipo del impuesto a la renta y los recursos disponibles para la inversión en la Cooperativa de Ahorro y Crédito Mushuc Runa Ltda. de la ciudad de Ambato durante el primer semestre del año 2015

Abstract

The research on the topic "The payment of the advance income tax and the resources available for investment in the credit union Mushuc Runa Ltda. of the Ambato city in the first half of 2015" aims check whether the advance payment of income tax affects the resources available for investment. It is important to determine whether the entity complies with the provisions issued by the Organic Law on Internal Taxation, because if this does not happen could affect the entity's liquidity and incurring penalties and fines. Intended to a proper calculation is to pay what is fair and comply with the regulations, since this area is of great impact for the institution. In the investigation it was determined that the advance payment if the investments influences the Cooperative maintains, since the higher payment, the lower the item that is intended for investment.