Anticipo de impuesto a la renta, cambios trascendentales y efectos en la recaudación en la Dirección Regional del Austro de Rentas Internas durante los años 2009 y 2010

Abstract

In this document, I develop an analysisof the impactgeneratedchanges inthe calculation methodofAdvanceIncome Taxfromthe reform madebytheTax Equity Lawin Ecuador, inthe Collection ofthe RegionaltheAustroInternal RevenueServiceforthe years2008, 2009and 2010, withthe purpose of obtaininginformation andinsufficient datato betterunderstandthe effects, given the importanceon the issue ofAdvanceIncome Taxfor peopleand corporationsand the variations thathaveexisted sincethe reform.

Toobtainthe information requiredfor this workbegins witha historical surveyof themethod of calculationofAdvanceIncome Taxregulationsestablishedbyusingprimary sourcessuch as reportsobtained fromvarious databasesmaintained intheinstitutionalsoappliesinductive-deductive methodthat allows athoroughstudy ofhowthe rules establishedto reformtheTax EquityLawin Ecuadorandthe various reformsthathave been made sincethe reformbothpeoplenaturalorforcedto take accountingandlegal persons, ending with ahorizontal and verticalanalysisdemonstrating theinvolvementof such securitiesofAdvanceIncome Taxin raisingAustroRegionalDirectorateofInternal RevenueServicefromthis reform. After performingthis analysis, conclusions will be drawnregarding the effectsof the values thattheAustroRegionalInternal RevenueServicehas obtainedin years2008, 2009and 2010andgivenasthe various reformsin recent years,has influencedthe valuescollected bythisregional. Andfinally asrecommendations, give ajudgment as towhether these changesgiven inapplicableregulations, andthe frequencywith which theyhavedone, are effectiveto improve the collectionorthe frequencywith which ithasbeenrenovatedin a wayan impediment totheregionalperformeffectively thecollection process.