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

Abstract

Abstract: The main objective of this research work was to analyze the effect produced when using tax shields for employee benefits, for this reason, large and medium-sized companies in the province of Azuay were considered during the period 2015-2017. The descriptive methodology with a quantitative approach was used, which allowed to identify the variables to be studied such as current and non-current liability accounts, costs and expenses for employee benefits, for which, the financial statements database was examined Obtained from the website of the Superintendency of Companies, Securities and Insurance (SUPERCIAS). 212 companies, constituted as joint stock companies, were analyzed, most of which are concentrated in the Cuenca canton, which have remained in the market for between 1 to 10 years, the main economic activity being Transportation (H) and Manufacturing Industries (D ); Due to the use of the tax shield, they obtain an average saving of 1.12% for Transport companies, in contrast to Manufacturing Industries, which have 2.43%.