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Evaluación tributaria de los gastos deducibles y no deducibles y su incidencia en la determinación del impuesto a la renta

Author

Listed:
  • Stalin Guamán Aguiar
  • Silvia Gianella León Púas
  • Jonathán Javier Vidal Pinargote

Abstract

El presente artículo tiene como objetivo evaluar la deducibilidad de los gastos de una empresa que se dedica a la fabricación de terrazzos para interiores y exteriores y su incidencia en la determinación del Impuesto a la Renta, partiendo de la teoría con un análisis conceptual que permita identificar la problemática. Se emplearon métodos de investigación descriptiva, con un enfoque cualitativo por lo que se empleó las técnicas de investigación como la observación, entrevistas y análisis de datos.

Suggested Citation

  • Stalin Guamán Aguiar & Silvia Gianella León Púas & Jonathán Javier Vidal Pinargote, 2019. "Evaluación tributaria de los gastos deducibles y no deducibles y su incidencia en la determinación del impuesto a la renta," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 252, february.
    • Handle: RePEc:erv:observ:y:2019:i:252:05
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