Tratamiento Tributario y su efecto en la rentabilidad del sector pesquero

The Ecuadorian fishing sector plays a fundamental role in the country's economy, where the inadequate tax treatment that occurs in the sector influences its low profitability by not correctly determining the taxes caused in each period, these generate a value to pay unreal, many times this has...

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Detalles Bibliográficos
Autor: Pazmiño Caymayo, Gabriela del Rocío
Tipo de recurso: tesis de maestría
Estado:Versión publicada
Fecha de publicación:2021
País:Ecuador
Institución:Universidad Laica Vicente Rocafuerte
Repositorio:Repositorio Universidad Laica Vicente Rocafuerte
Idioma:español
OAI Identifier:oai:localhost:44000/4631
Acceso en línea:http://repositorio.ulvr.edu.ec/handle/44000/4631
Access Level:acceso abierto
Palabra clave:Impuesto sobre la renta
Ganancia
Estado financiero
Pesca marina
Descripción
Sumario:The Ecuadorian fishing sector plays a fundamental role in the country's economy, where the inadequate tax treatment that occurs in the sector influences its low profitability by not correctly determining the taxes caused in each period, these generate a value to pay unreal, many times this has caused a higher payment by not applying the tax regulations correctly. The objective of this research was to analyze the tax treatment and examine the tax items that influence the calculation of income tax, which made it possible to determine the tax factors that influence the profitability of the sector……….