Análisis de las autorretenciones del impuesto a la renta en las sociedades grandes contribuyentes en la provincia de Pichincha durante el periodo de febrero a julio del año 2024

Abstract

Through this research study, the Self-Withholdings of Income Tax in Large Taxpayer Companies in the Province of Pichincha will be analyzed during the period from February to July 2024. In which the impact that current regulations and tax collection have had on companies will be analyzed, in the same way how they have adopted practices in response to recent legislative changes, in which we will focus mainly on the identification of patterns of self-withholdings made, the versatility of the amounts and the effect on the contribution to local economic development. The research of this work has the purpose of examining the behavior of Large Taxpayers regarding compliance with current regulations and the presentation of the same. Self-withholding is a mechanism where taxpayers must deduct and pay in advance a part of their tax obligations, in order to facilitate state collection and ensure a more consistent flow of their income. The relevance of this research is to determine how companies have adapted to these regulations and whether they have benefited or been affected by them. Tax compliance is of vital influence since it allows detecting any type of tax evasion by which more effective measures can be implemented to combat this problem, promoting a more fair and equitable tax system. In addition, this allows us to understand how self-retention is essential for the growth of the country's economic development and how the transparency of the presentation of these can be necessary resources for the State to be able to finance its programs and public policies, thus leading to more adequate and effective reforms. For this research we will use quantitative and qualitative techniques to analyze the Self-Retentions of Income Tax in Large Taxpaying Companies. Data will be collected from primary sources such as current legal documents, previous academic articles and books. In addition, we will use data collection through surveys directed to the 30 companies in the province of Pichincha.