Análisis del comportamiento del anticipo del impuesto a renta y su impacto en la rentabilidad de las sociedades que se beneficiaron del incentivo fiscal, reinversión de utilidades. Periodo 2003 – 2014

Abstract

The present titling work was carried out with the objective of analyzing the behavior of the advance of the income tax and its impact on the profitability of the companies that benefited from the tax incentive and reinvestment of profits during the period 2003-2014. For the present investigation a comparative, quantitative and descriptive methodology has been taken into account, since it is necessary to analyze, verify and describe the different reforms and modifications that have been made in the calculation of the income tax advance. The sample of companies on which the analysis was based are companies that reinvest their profits, this sample was taken because these companies benefit from tax incentives for reinvesting their profits, as a reduction of 10 percentage points of the tax rate To income over the amount reinvested. The number of companies that will be composed is 134, considered by the superintendence of companies, Securities and Insurance.