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

Abstract

Abstract: The purpose of this research was to analyze the effect of the tax shield for human capital on the income tax of companies in the province of Guayas, in the 2015-2017 period. Tax shields are considered as expenses that, when recorded, reduce the income tax payment. The quantitative method, of documentary and descriptive type, was used as a methodology, since it is necessary to interpret, describe and determine the behavior of the financial and economic variables. The basis of the Superintendence of Securities and Insurance Companies was obtained, the companies were organized by size, which have utility and expense for employee benefits, resulting in 408 companies that have the complete information in the financial statements. The results were that companies are mostly located in Guayaquil, are engaged in economic activity "G", have one to twenty years of creation and prefer to establish themselves as a public limited company. The companies that used the tax shields for employee benefits in 2015 obtained 16.55%, in 2016 it was 19.58% and in 2017 it represented 18.91% in tax savings.