Incidencia de los beneficios fiscales en los ingresos de las personas naturales en relación de dependencia, en una institución de educación superior de la ciudad de Loja periodo 2012-2016

Abstract

The purpose of this study is to analyze the impact of the fiscal benefits in the incomes of the natural people who work under contract of employment in a higher educational institute. The staff who do not make deducting personal expenses was the sample considered for this research, during a period of four years between 2012 and 2016. As main conclusion, it was confirmed that the personal staff who do make the deductions from their personal expenses receive discounts from their incomes for IR, amount that could be minor if it were supported considering the expenses ‘levels contemplating the food, educating, housing, clothes and health items. In addition, it was found a positive impact with the past of the years with the staff who is dependency relation who did not deduce expenses because it was a high percent of people in comparison to these days with people who take advantage of this fiscal benefit for the liquidation of this tribute