Efecto del escudo fiscal por capital humano en el impuesto a la renta de las sociedades de la provincia de Pichincha en el período 2015-2017

Abstract

Abstract:The purpose of this research was to analyze the effect that tax shields have for employee benefits in the payment of income tax. To carry out the study, large and medium-sized companies in the province of Pichincha were taken into account, the variables to be studied were identified as current and non-current liabilities, costs and expenses for employee benefits. However, the methodology was quantitative, provided the guidelines and methods to segment the data obtained from the website of the Superintendence of Companies, Securities and Insurance (SUPERCÍAS). Therefore, it was possible to observe that the majority of the companies studied are constituted as corporations, they remain in the market for 11 to 20 years, they are mainly engaged in Commerce (G) and Manufacturing Industries (C) and are mostly concentrated in the canton Quito. Regarding the savings due to the use of the fiscal shield, there is an average of 1% per year of study and economic activity: for the Commerce sector, 1% and for manufacturing industries 2%.