Planificación tributaria del impuesto a la renta de personas naturales en relación de dependencia del año 2021, aplicada a los trabajadores de una institución privada de la ciudad de Loja

Abstract

Abstract: The present research aims to indicate the importance of tax Planning for the Payment of income tax of natural persons who work in a dependency relationship in a private institution in Loja city. The personnel who meet the conditions to carry out a projection of personal expenses were selected; that is, they exceed the basic fractiondeducted from income tax. In this research, it was confirmed that some people do not use personal expenses or the benefits that the law grants them to settle income tax. Thus, generating the monthly discount of their assets for income tax, a discount that, if supported by the projection of personal expenses, would be lower, generating greater liquidity in the taxpayer. The results reveal that if tax Planning is applied, the payment of the analyzed tax would be fair according to their income, discounting personal expenses and using tax benefits that the law grants for priority groups.