Impacto financiero del anticipo del impuesto a la renta en las Compañías de Sociedad Anónimas (dedicadas a las industrias manufactureras) de la ciudad de Cuenca

Abstract

This research is to analyze the financial impact of the Down payment and Settlement Calculation of Income Tax on Companies Company Limited (dedicated to manufacturing) of the City of Cuenca.

The idea came because it is a tax that companies have to cancel, and this has generated a lack in its calculation, payment and exemption of taxpayers, it also seeks to know what the amounts are collected each year for this way to know if there were gains or losses.

The problem centers on the analysis of the Financial Impact of Advance Income Tax in 2012 and 2013, where we find the differences that have existed over the years. This study is based on historical research of Income Tax and descriptive documentary, analyzing each of the information contained in the financial statements to thereby make the comparison we want to analyze.