Análisis del comportamiento del anticipo de impuesto a la 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 study called "Analysis of the behavior of the advance of income tax and its impact on the profitability of the companies that benefited from the tax incentive, reinvestment of profits. Period 2003 - 2014 ". Contemplate three chapters; The first one refers to the literature review, which compiles the theoretical basis itself that allowed to direct the research process, to base the findings and conclusions. The main topics discussed are the overview of taxes, types of taxes and major fiscal incentives. The second chapter is called the systematization of the financial - tax information, where aspects such as the antecedents of the advance of the income tax, the amendments and the components for the calculation of the tax are developed. Finally, the third chapter refers to the analysis of the calculation of the advance of corporate income tax, where through the application of a matrix, the financial ratios ROA and ROE are extracted, which allowed to measure the financial impact in the companies under study