El principio de equidad del impuesto a la renta en Ecuador: 2011 – 2021

Abstract

The present investigation "The principle of equity of the income tax (IR) in Ecuador 2011-2021" allows to determine the application of this principle in the Ecuadorian companies, through a payment comparison between the income tax about the companies classified by region and size, in a period between 2011 and 2021. This study is necessary to identify if companies by year, region and size pay the state based on their taxable capacity. The nature of this research is empirical since the variables are analyzed: income tax caused vs. the total income in Ecuadorian companies observing the relationship between them. The scope is analytical and descriptive type because the relationship between the variables was studied and described. For the analysis, the data matrix of information on the business ranking of the Superintendency of Companies, Securities and Insurance was used. As a general conclusion, during the years 2011 to 2021, companies did not apply the principle of equity in income tax.