Análisis del impuesto a la renta en el sector comercio en los años 2013 al 2015 y su aportación al PIB.

Abstract

Trade sector is of vital importance for the economic growth of countries, Its dynamism makes it possible to improve the income of the people engaged in this activity, while generating jobs and in this time of globalization stimulated preparation to compete in international markets. In this context the objective of this work is analyzed the evolution of the tax income in the 2013-2015 period, and the impact produced on GDP by applying the descriptive analytical method deductive, and determine its influence through the different sources of information that are the factors that have influenced in the decrease or growth in the trade sector, generator of business transactions deriving tax revenues including the same income tax that part of the tax revenue , fundamental for the financing of works and projects of the budget of the central government, under the policies of equality, equity and the redistribution of wealth under the policies of equality, equity and the redistribution of wealth