Efecto del escudo fiscal por depreciaciones de propiedades, planta y equipo en el impuesto a la renta de las sociedades de la provincia de Pichincha. Período 2015-2017.

Abstract

Abstract:The research work aims 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 Pichincha in the period 2015-2017. The work methodology is quantitative, the methods used were descriptive, exploratory and explanatory. The database with financial information of 798 companies that published their financial statements in the Superintendency of Securities and Insurance Companies was structured, for the analysis of the information, variables such as the size of the companies and possessing PPE assets were taken into account. The savings in income tax that occurs when using the tax shield is present in companies and the importance of depreciation was determined; in non-current assets, costs and expenses, obtaining as significant results little significant changes in the financial structure and in the proportion of representation of the different variables.