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Impacto Económico Del Impuesto A La Renta De 2022 En Las Remuneraciones De Los Empleados Y Trabajadores Ecuatorianos E...
ISSN: 2602 - 8247
Publisher: author
Impacto Económico Del Impuesto A La Renta De 2022 En Las Remuneraciones De Los Empleados Y Trabajadores Ecuatorianos E...
Indexed in
Social Sciences
ARTICLE-FACTOR
1.3
Article Basics Score: 2
Article Transparency Score: 3
Article Operation Score: 2
Article Articles Score: 2
Article Accessibility Score: 2
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International Category Code (ICC):
ICC-0202
Publisher: Fundación Internacional Para La Educación La Ciencia Y La ..
International Journal Address (IAA):
IAA.ZONE/2602412058247
eISSN
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2602 - 8247
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Abstract
The income tax is one of the several sources of funding of all the countries, which includes the income of resources exploitation activities, production and/or services that people carry out. In Ecuador, the income tax collection is a choice made by the President by the Tributary Code, who proposes laws to the National Assembly to optimize its collection, being administered by the National Internal Income Services Office. In 2021, the President approved a new normative for the 2022 where the base for income tax was incremented. Hence, the income tax increased to the salary related to the employees’ job dependency. In this study, the authors seek to determine the increment needed to be paid as an income tax. The methodology followed in this study consisted of first organizing the data by objective to classify them by the required income sources considering relevance, completeness and timeliness. The metrics calculated for the increment...
