Impacto económico del impuesto a la renta de 2022 en las remuneraciones de los empleados y trabajadores ecuatorianos en relación de dependencia
Journal Title: Revista Científica Retos de la Ciencia - Year 2023, Vol 7, Issue 14
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 in the income tax are a fundamental and innovative methodology that outlines the impact of the increment, significantly reducing the acquisitive power of the income compared to the previous year.
Authors and Affiliations
Pablo Domingo Vilela Mera Elizabeth Jacqueline Govea Robinzón Gabriela Elizabeth Vilela Govea Paulina Vilela
Keywords
Related Articles
- EP ID EP711947
- DOI https://doi.org/10.53877/rc.7.14.2023010101
- Views 109
- Downloads 0
APLICACIÓN DE TUTORÍAS ACADÉMICAS EN LA EDUCACIÓN GENERAL BÁSICA SUPERIOR DEL INSTITUTO NACIONAL MEJÍA
This study presents an investigation about the development of academic tutorials, with the participation of students who attend the General Basic Education in the Mejía National Institute. The application of tutorials is...
Ciberacoso: una problemática emergente en el contexto escolar. Estudio muestral en octavos básicos
This is a quantitative research whose purpose is to analyze the problem of cyberbullying in eighth grade students of two educational establishments in the commune of Los Angeles in the province of Biobío, one of which is...
EL ESTUDIO DE LA VULNERABILIDAD EDUCATIVA DE LA CARRERA DE CIENCIAS NATURALES DE LA FACULTAD DE FILOSOFÍA, LETRAS Y CIENCIAS TOCANTE A LA EDUCACIÓN DE LA UNIVERSIDAD CENTRAL DEL ECUADOR
Interaction generated between knowledge and skills, promotes an effective and balanced relationship or territorial coexistence. The study of the educational vulnerability of the Natural Sciences Career at Facultad de Fil...
AUTORREGULACIÓN DEL APRENDIZAJE Y EL NIVEL UNIVERSITARIO
El presente artículo, es una revisión teórica que pretende visualizar el funcionamiento e impacto que tienen los programas de intervención temprana en autorregulación del aprendizaje en estudiantes universitarios de los...
Entorno empresarial y corrupción: implicaciones para el Ecuador
Corruption represents an obstacle to the sustainable economic growth of nations. One of the possible impacts of corruption on the performance and performance of organizations is manifested through the impact of corruptio...