Examinando por Autor "Lojano Punin, Jessenia Elizabeth"
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- ÍtemAcceso AbiertoIncidencia de la ley orgánica para el Desarrollo económico y sostenibilidad fiscal Tras la pandemia Covid-19 en los gastos Personales deducibles de impuesto a la renta Aplicables en los años 2021 – 2022.(Universidad Católica de Cuenca., 2022) Zumba Pacurucu, Martha Fernanda; Lojano Punin, Jessenia Elizabeth; Flores Flores, Maria Eliza; 0107477754; 0106946411After the beginning of COVID-19, the National Government put into effect the "Organic Law for the Economic Development and Fiscal Sustainability after the COVID-19 pandemic", which considered several rules and tax reforms. This law put an end to income tax deductions, generating a change in the scheme of personal expenses since it established a system that provides tax credits that can be justified by sales receipts, which will be necessary for the taxpayer to benefit from the tax credit. The methodology refers to a descriptive and transversal type of research, choosing the years 2021-2022 as the analysis period. The analytical method and deductive procedures were used to collect information from scientific articles and statistical information from secondary sources such as the Internal Revenue Service (SRI by its Spanish acronym), the Central Bank of Ecuador (BCE by its Spanish acronym), the Ministry of Economy and Finance, the National Assembly, among others. This research aims to analyze the incidence of the organic law for economic development and fiscal sustainability after the covid-19 pandemic on deductible personal expenses from the income tax applicable in 2021-2022. The practical exercise for the period 2021-2022 demonstrates the differences between these two cases, such as the deductions that could be reduced up to 50% of personal expenses in previous years. As of 2022, this will change, creating a ceiling for these deductions, and only a rebate can be applied.