Efecto del escudo fiscal por interés por deuda del impuesto a la renta de las sociedades de la provincia de Azuay en el periodo 2015 - 2017

Abstract

Abstract: The aim of this investigation is to analyse the effect of the tax shield on the debt tax on corporate income tax in the province of Azuay in the periods 2015-2017. Quantitative research design was used as it worked with information downloaded from the Superintendence of Companies, Securities and Insurance, where the large companies were selected with their financial statements for the three accounting periods by selecting the columns with the necessary accounts for the study. Once the database had been cleaned up, the analysis was carried out with 98 companies, in which it was possible to determine whether the companies in the province of Azuay generated savings in tax shields, especially in the economic activities with the highest income, such as the wholesale and retail sector for the repair of motor vehicles and motorcycles and the manufacturing sector.