Análisis pre y post del decreto 210 y su incidencia en el pago del impuesto a la renta de las sociedades del Ecuador. Segmento III. Periodo 2015 2018

Abstract

Abstract: Income tax becomes the backbone of a tax system, due to the fact that they integrate the income of the General State Budget to cover public expenses, in this sense it was considered necessary to carry out a pre and post analysis of Decree 210 and its incidence on the payment of Income Tax of companies in Ecuador Segment III. Period 2015 -2018. The development of the research was based on a non-experimental, descriptive design, the study population was 6,770 companies, information that was obtained from the website of the Superintendency of Companies, Securities and Insurance and the database with the financial information of the companies. The main results reflected that the companies that have benefited from the incentives aremostly medium and large, located in the largest provinces, benefiting 18 sectors with the discount of 40% of the balance of the third installment, in total with 271 ́ 070,106.77 dollars, being the activities of the economic sectors G, C, H and M, the most benefited.