Análisis del anticipo de impuesto a la renta ¿puede una mala legislación acabar con las industrias?

摘要

Ecuador, like any other country, finances public spending through tax collection.Tax Law is an essential part of a Master in Business Law. A company can generate profit or loss not only due to its income, but then again by the quality and creativity of their tax advisors.This paper focuses on a particular tax, advanced tax income.In accordance to law, a tribute is established by law when an event exists or is generated; and it’s perfected when the taxpayer fulfils the law generating the obligation. Broadly speaking, these obligations are divided into two fields: fixed income and adjustable income. An income tax is adjustable per concept. It taxes a company´s profits, established within a state, throughout a fiscal period.