Recursos tributarios y financieros de las pequeñas empresas en Manta después de un desastre natural
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2016-09-09
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
En el Ecuador se presentó un terremoto el día 16 de abril del 2016, siendo una de las
ciudades más afectadas Manta, en particular el sector comercial de Tarquí, donde
actualmente el comercio es inexistente. Por lo que se creó la Ley Orgánica de Solidaridad
y de Corresponsabilidad Ciudadana para la Reconstrucción y Reactivación de las Zonas
Afectadas por el terremoto.
Se aspira aportar algo al análisis de la implementación de los recursos tributarios y
financieros establecidos en la Ley de solidaridad, entendido como herramienta primordial
para enfrentar las consecuencias de desastres naturales. Para lograr este objetivo se realizó
una investigación de estudio de caso, aplicándolo a cinco empresas que sufrieron grandes
pérdidas y que decidieron buscar su reactivación mediante el financiamiento de la CFN y
aprovechar los beneficios establecidos en la norma. La hipótesis de este estudio es “la optimización de los recursos tributarios y financieros
influirá significativamente en la reactivación de las pequeñas empresas de Tarqui, sector 1 de Manta, después de un desastre natural”. La cual se contrastó al analizar la ley de
solidaridad y al aplicar los beneficios establecidos en la misma en los casos de estudio,
llegando a determinar con respecto a los incentivos tributarios que al aprovecharlos,
planificarlos y proyectarlos dentro de la información financiera será de gran beneficio
económico para su reactivación. Mientras que con los incentivos financieros se lograrán
recursos inmediatos para mantener en marcha los negocios, aprovechando la tasa baja de
interés, el tiempo de gracia y los años plazo.
An earthquake in Ecuador was filed on April 16, 2016, one of the cities most affected Manta, particularly the commercial sector Tarquí where trade is currently nonexistent. So the Organic Law of Citizen Solidarity and Stewardship for Reconstruction and Reactivation of the areas affected by the earthquake was created. It is hoped to contribute something to the analysis of the implementation of tax and financial resources established in the Law of solidarity, understood as a primary tool to address the consequences of natural disasters. To achieve this goal an investigation of case study was conducted by applying it to five companies that suffered heavy losses and decided to seek its reactivation by financing the CFN and reap the benefits set out in the standard. The hypothesis of this study is "tax optimization and financial resources will significantly influence the revival of small businesses Tarqui, sector 1 Manta, after a natural disaster." Which was tested by analyzing the law of solidarity and to apply the benefits established therein in the case studies, reaching determine regarding tax incentives to use them, planning and project within the financial information will be of great benefit for economic recovery. While financial incentives will be achieved immediate resources to keep up business, taking advantage of the low interest rate, probation and years term
An earthquake in Ecuador was filed on April 16, 2016, one of the cities most affected Manta, particularly the commercial sector Tarquí where trade is currently nonexistent. So the Organic Law of Citizen Solidarity and Stewardship for Reconstruction and Reactivation of the areas affected by the earthquake was created. It is hoped to contribute something to the analysis of the implementation of tax and financial resources established in the Law of solidarity, understood as a primary tool to address the consequences of natural disasters. To achieve this goal an investigation of case study was conducted by applying it to five companies that suffered heavy losses and decided to seek its reactivation by financing the CFN and reap the benefits set out in the standard. The hypothesis of this study is "tax optimization and financial resources will significantly influence the revival of small businesses Tarqui, sector 1 Manta, after a natural disaster." Which was tested by analyzing the law of solidarity and to apply the benefits established therein in the case studies, reaching determine regarding tax incentives to use them, planning and project within the financial information will be of great benefit for economic recovery. While financial incentives will be achieved immediate resources to keep up business, taking advantage of the low interest rate, probation and years term
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BENEFICIOS, INCENTIVOS, TRIBUTACIÓN, FINANCIERO