Análisis del impacto de las variaciones del anticipo del impuesto a la renta en sociedades del austro periodo 2007–2012

Abstract

On December of 2007, the Reformatory Law for the Tax Equity in Ecuador will expire, and in between many reforms the conception and calculation of the Anticipation of the Income Tax, with a different treatment, for natural people as well as for judicial people, and to these last ones, percentages were applied to the assets, patrimony, income and expenses, and of the algebraic summation, after subtracting the retention of the exercise, gavea value that was considered the possible anticipation to be paid in the dates that were defined in the tributary normative of that era.

From the time of the reform, until the present date, the anticipation has been subjected to various concurrent reforms of standards as well as of regulations, during which its conception, form of calculation and payment, have been modified, creating exceptions and benefits for certain groups.

The legality of the Income Tax has gotten to be known as well as its normative evolution, the different methodologies of calculation of the Income tax and its correct application in practice are analyzed. The values paid by concept of the anticipation of the Income Tax at the Austro Regional level are studied establishing the results of the variations.