Efecto del escudo fiscal por depreciación de propiedades, planta y equipo (PPE), en el impuesto a la renta de las sociedades de la provincia de El Oro, periodo 2015-2017.

Abstract

Abstract:The purpose of this research work is to analyze the effect of the tax shield for depreciation of property, plant and equipment (PPE), on the income tax of companies in the province of El Oro, 2015-2017 period. The descriptive-quantitative methodology was used because it was necessary to describe, analyze and determine the behavior of the tax shield due to depreciation in companies and examine the database of financial statements obtained from the Superintendence of Company, Securities and Insurance (SUPERCIAS) of the years 2015, 2016 and 2017. The study data are made up of 44 companies for each year; Among the main results it is obtained that in the province of El Oro the companies are mostly concentrated in the Machala canton, their life years are between 1 and 20 years, their main economic activity is wholesale and retail trade; while the use of the PPE depreciation tax shield shows a saving that on average represents 7.33% in the payment of income tax.