Impacto del Impuesto a la Renta Causado en los Ingresos Netos de los Trabajadores Bajo Relación de Dependencia de un Municipio del Ecuador.

Abstract

The objective of the present investigation is to analyze the Impact of the Income Tax caused in the net income of the workers under a dependency relationship of a Municipality of Ecuador. The income tax is one of the sources of financing of the state budget in several countries, which taxes the profits of the activities of operation, production or services carried out by the taxpayers, being these natural or legal persons. In Ecuador, according to the Tax Code, it is the President of the Republic who proposes laws to the Assembly to optimize tax collection, and administers them through the Internal Revenue Service; In December 2021, he discovered a new regulation for the year 2022, which broadened the tax base and increased this tax on remunerations in relation to workers' dependency, which is the problem of this investigation. In this research, a qualitative approach was applied, descriptive scope of non-experimental design. The population of the study is made up of workers under a dependency relationship of a Municipality of Ecuador.