Preferencias académicas de los estudiantes de la carrera de Derecho y su vinculación con los Objetivos de Desarrollo Sostenible (ODS) a través del estudio de sentencias

Abstract

Abstract:The present work has accurately analyzed the income tax according to the tax legislation of Ecuador, with emphasis on non-deductible costs and expenses that are considered by the Internal Revenue Service when applying its power determinative, for which the motivation in a clear and precise manner with foundations of fact and law are fundamental requirements, since our Constitution establishes that any resolution emanating from public power must be duly motivated, if Otherwise it will be null. Although any expenditure necessary for the generation of income must be considered to determine the results in a fiscal year, in tax matter these costs and expenses must meet some legal requirements to reduce the tax base for the calculation of Income Tax. In this work, we studied in detail the obligation to use the financial system, banking, in payments on amounts greater than five thousand dollars that are necessary for the the expense is deductible; and, the requirements that the receipts of sale, withholding and complementary documents must comply to be considered valid and deductibles for the calculation of Income Tax.