Implementacion de guía tributaria, para el correcto cálculo, pago y utilización del anticipo de impuesto a la renta, para sujetos pasivos, desde la promulgación de la ley reformatoria para la equidad tributaria en el Ecuador

Abstract

In this investigation, based on the changes in the Income Tax Advance since the enactment of the Reformatory Law for Tax Equity, which meant a change in Ecuador's tax policy and in its Tax collection system, As the main axis to avoid the great damages to the State that were being given due to the evasion and avoidance that existed. Considering this reform, a proposal is made for the implementation of a tax guide for the correct calculation and payment of the Income Tax Advance, whose main objective is to avoid the existing confusion for taxable persons. In addition, an analysis has been made of the impact that the collection of the Income Tax Advance has had on the Internal Revenue Service, as well as on Zonal 6, and its effect and contribution within the collection items for the 2007 periods to 2015. The Inductive-Deductive method has been used for the analysis of changes in tax regulations since 2007, allowing a detailed presentation of the changes in each period, with an emphasis on analyzing the current regulations that allow, implementing the Guide For the correct calculation and payment of Advance as this will benefit the taxable persons, since it will avoid errors in the calculation and payment.