masterThesis
Efectos en la aplicación de la ley orgánica para el desarrollo económico y sostenibilidad fiscal en el pago del impuesto a la renta de personas naturales bajo relación de dependencia en la ciudad de Quito
Fecha
2023-07Autor
Coloma Mazon, Jhocelyn Alejandra
Institución
Resumen
The payment of income taxes of individuals in dependency rela onship was
governed under the Tax Simplicity Law with the respec ve regula ons where they
presented their personal expenses deduc on which helped to alleviate the payment; the
outbreak of COVID-19 forced Ecuador to enact a law to strengthen the country´s
resources, it is for this reason that through Decree No.304 The Organic Law for Economic
Development and Fiscal Sustainability (LODE) was present, wich puts an end to the
deduc ons of personal expenses for the payment of income tax and provides a new model
of reduc on for personal expenses us. The purpose of this paper is to determine the most
relevant elements of the law, to analyze the fiscal and tax effects of the law´s applica on,
and by means of an analysis to determine a comparison of two regimes.
The analysis´s period is 2021-2022, and uses a quan ta ve and quali ve approach,
the informa on´s collec on will be obtained from scien fic ar cles that treats on the
subject and sta s cal informa on based on collec on by years in the SRI, to examine the
effects of income and expenses of the Ecuadorian´s popula on, we use data from the
Nacional Survey of Income and Expenses of Urban and Rural Households, wich was
obtained from INEC.
The results determined that it has impact on the taxpayers, affec ng liquidity and
with a tendency to tax evasion.