The minimum advance income tax in the Republic of Ecuador is one of the tax burdens that generates more controversy among taxpayers, due to its heterodox nature that levies taxes based on calculations of capital, assets, costs, expenses and income unrelated to the income determined for the fiscal year itself. This tax burden is part of a measure to combat low collection of direct taxes caused by tax evasion, which directly affects the income tax. For the development of the research the basic information was requested from the Internal Revenue Service and the databases avai-lable on the webpage of this public institution, which were processed statistically. We also applied surveys allowing us to know the perception of corporate taxpayers in the province of El Oro. As a result it was established that for the period 2006-2012 tax reforms contributed to the increase of the tax burden and col...

The present work is detailed analysis of the most relevant aspects related to the normative evolution of the Income Tax Advance for taxpayers who are obliged to keep accounts from 2008 to the present date. Configuration aspects such as calculation conditions, forms of payment, right to return and exemption or reduction of payment are valued. The reason for the study is because the relevance of its application is still, at present, an element of discussion, since it is still considered as confiscatory and illegitimate.The objective was to carry out a normative analysis of the evolution in the form of calculation, payment and general benefits in the Advance from the year 2008 to October of 2016. Applying the methodology of documentary analysis based on the current legal tax legislation we took as its main element The Internal Tax Regime Law and its Regulations.Likewise, the sentence of the...

Objective: Determine the taxation of electronic commerce in the Ecuadorian tax context. Method: The focus of the study was documentary, exploratory and descriptive in which the information was selected from the critical reading of documents and bibliographic material, official information and statistics from national and international organizations. Results: Although it is evident that e-commerce in Ecuador is growing steadily, with transactions that in 2018 exceeded one billion dollars, in the tax field these types of transactions are very difficult to control, quantify and measure, mainly due to the limitation in terms of tax residence, both for the seller and the buyer, becoming a great obstacle for the tax administration. Conclusions: In Ecuador, there is no tax regulation related to electronic commerce, that is, the Internal Tax Regime Law does not indicate the generating fact that ...

El Anticipo Mínimo del Impuesto a la Renta en la República del Ecuador, es una de las cargas impositivas que mayor controversia genera entre los contribuyentes, debido a su naturaleza de impuesto heterodoxo que grava renta en función de cálculos sobre el patrimonio, activos, costos, gastos e ingresos que no guardan relación con la utilidad que se determina en el propio ejercicio fiscal. Esta carga impositiva forma parte de una medida encaminada a combatir la baja recaudación de impuestos directos originada por la evasión tributaria, que afecta directamente al Impuesto a la Renta. Para el desarrollo de la investigación, la información base se solicitó al Servicio de Rentas Internas mediante requerimiento, así como también, se utilizaron las bases de datos que constan en la página web de dicha institución pública, las que fueron procesadas de forma estadística. Además se a...

El presente trabajo es un análisis detenido y detallado de los aspectos más relevantes, relacionados a la evolución normativa del Anticipo de Impuesto a la Renta, para contribuyentes obligados a llevar contabilidad desde el año 2008 hasta la presente fecha. Se valoran aspectos configurativos tales como, condiciones de cálculo, formas de pago, derecho a devolución y a la exoneración o reducción de su pago. El motivo del estudio es porque que este rubro sigue siendo en la actualidad, un elemento de discusión sobre la pertinencia de su aplicación, ya que se le sigue considerando como confiscatorio e ilegitimo. Planteando como objetivo realizar un análisis normativo de la evolución en la forma de cálculo, pago y beneficios generales en el Anticipo desde el año 2008 hasta octubre del 2016. Aplicándose la metodología de análisis documental basadas en la normativa legal tributa...

Objective: Determine the taxation of electronic commerce in the Ecuadorian tax context. Method: The focus of the study was documentary, exploratory and descriptive in which the information was selected from the critical reading of documents and bibliographic material, official information and statistics from national and international organizations. Results: Although it is evident that e-commerce in Ecuador is growing steadily, with transactions that in 2018 exceeded one billion dollars, in the tax field these types of transactions are very difficult to control, quantify and measure, mainly due to the limitation in terms of tax residence, both for the seller and the buyer, becoming a great obstacle for the tax administration. Conclusions: In Ecuador, there is no tax regulation related to electronic commerce, that is, the Internal Tax Regime Law does not indicate the generating fact that ...

Objective: Analyze the principle of contributory capacity in relation to the health emergency COVID-19. Method: The research was focused on the documentary, exploratory and descriptive study. The information was selected from the critical reading of documents and bibliographic materials, as well as official information and statistical data from national and international organizations. Results: The health emergency caused by COVID-19 has had consequences not only on people’s health, but also at social and economic levels; therefore, governments are applying various policies to overcome the crisis they are facing. In Ecuador, in the first four months of 2020 tax collection was lower by 534 million dollars compared to 2019, amount that meant a great challenge for the State as it had to generate resources to cover up for the public expenses demanded by society. Conclusion: The tax system ...

The present investigation was carried out from birth as an Independent Republic Ecuador; and the analysis on the course of the Ecuadorian higher education, beginning with the promulgation of the First Consti-tution of September 23, 1830, until his last force since September 28, 2008, representing a total of twenty, which they have provided the basis for this study.With this, the information has been synthesized in six phases, they have not been determined with a speci-fic range of time, but based on the expectation that generated the constitutional framework that allowed to move from one state to another, identifying each of them, the time of analysis, the most outstanding actions that allow us to understand and historically relate the process of transformation of the Ecuadorian higher education that is living in the moment, where all institutions of the system are subject to improvement...

The present investigation was carried out from birth as an Independent Republic Ecuador; and the analysis on the course of the Ecuadorian higher education, beginning with the promulgation of the First Consti-tution of September 23, 1830, until his last force since September 28, 2008, representing a total of twenty, which they have provided the basis for this study.With this, the information has been synthesized in six phases, they have not been determined with a speci-fic range of time, but based on the expectation that generated the constitutional framework that allowed to move from one state to another, identifying each of them, the time of analysis, the most outstanding actions that allow us to understand and historically relate the process of transformation of the Ecuadorian higher education that is living in the moment, where all institutions of the system are subject to improvement...