Resumen

PARRA GAVILANES, Daniel Alberto; PARRA SILVA, Pablo Alberto  y  CEREZO SEGOVIA, Badie. Analysis of the retentions in the source of the value-added tax VAT and its incidence in the integral results. Universidad y Sociedad [online]. 2019, vol.11, n.2, pp. 203-208.  Epub 02-Jun-2019. ISSN 2218-3620.

This article shows the respective analysis of retentions in the VAT source, whose incidence lies in the integral results. Ecuador has been evolving in the tax field in order to improve tax collection and thus avoid the evasion of taxes, in one way or another affect the country. The hotel companies are a fundamental part to promote the tax culture by fulfilling their tax obligations. The retentions at the source of the value added tax are reflected in the statement of financial position in the company so that they are considered as a liability and this in turn increases by it must, so that it represents a tax obligation and does not affect directly to the results as such, that is, in terms of profits. The objective of this research is to analyze the utility of the retentions in the elaboration of the financial integral states of a private organization in the service sector. For the fulfillment of this objective a thorough theoretical review is made to understand the variables and how they are closely related to each other. It is a bibliographical research that takes the main theoretical and legal definitions that allow knowing and carrying out a deep and segmented analysis of the financial and tax reality of the service companies.

Palabras clave : Retentions; IVA; integral results.

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