#### Answer

$-\cot \theta +1$

#### Work Step by Step

$\dfrac {1+\tan \left( -\theta \right) }{\tan \left( -\theta \right) }=\dfrac {1}{\tan \left( -\theta \right) }+1=\cot \left( -\theta \right) +1=\dfrac {\cos \left( -\theta \right) }{\sin \left( -\theta \right) }+1=\dfrac {\cos \theta }{-\sin \theta }+1=-\cot \theta +1$