Análisis de la eliminación del anticipo de impuesto a la renta y su impacto Económico en las Mipymes, Año 2018
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La presente investigación tuvo por objetivo “Determinar el impacto económico de la
posible eliminación del anticipo del impuesto a la renta o sus potenciales reformas como
medida para el crecimiento y mejora de la liquidez de las Mipymes”, el AIR ha sido objeto de
gran cantidad de críticas por el sector productivo y a pesar de que se han implementado varias
reformas al mismo, sigue siendo un tema de polémica entre los medios, por lo que mediante
este estudio se analizó y estudió posibles reformas al AIR. El presente estudio tuvo un
enfoque mixto y se aplicaron los tipos de investigación descriptiva, documental y de campo;
la misma se desarrolló a través de la aplicación de una encuesta y cuatro entrevistas, las
encuestas fueron realizadas a Mipymes de la ciudad de Guayaquil, mientras que las
entrevistas se realizaron a dos Docentes del área tributaria de la Universidad de Guayaquil
que tienen experiencia en el tema, al Presidente de Godvision S.A. una microempresa y a la
Contadora General de Elio Import S.A. una mediana empresa. En la propuesta se estudió que
tan conveniente sería cambiar la forma de cálculo del AIR, donde se propuso tres formas de
cálculo nuevas basadas en la comparación de la forma de aplicación del anticipo en cuatro
países de Sudamérica, tratando que no afecte a las Mipymes o a los ingresos del Fisco.
The purpose of this research was to "Determine the economic impact of the possible elimination of the income tax advance or its potential reforms as a measure for the growth and improvement of the liquidity of MSMEs", the AIR has been subject to a large number of Criticisms for the productive sector and despite the fact that several reforms have been implemented, it is still a matter of controversy among the media, so through this study we analyzed and studied possible reforms to the AIR. The present study had a mixed approach and the types of descriptive, documentary and field research were applied; it was developed through the application of a survey and four interviews, the surveys were conducted to MSMEs of the city of Guayaquil, while the interviews were conducted to two teachers of the tax area of the University of Guayaquil who have experience in the issue, to the President of Godvision SA a microenterprise and the General Accountant of Elio Import S.A. A medium sized company. The proposal studied how convenient it would be to change the way of calculating the AIR, where three new forms of calculation were proposed based on the comparison of the form of application of the advance in four countries of South America, trying not to affect MSMEs or the income of the Treasury.
The purpose of this research was to "Determine the economic impact of the possible elimination of the income tax advance or its potential reforms as a measure for the growth and improvement of the liquidity of MSMEs", the AIR has been subject to a large number of Criticisms for the productive sector and despite the fact that several reforms have been implemented, it is still a matter of controversy among the media, so through this study we analyzed and studied possible reforms to the AIR. The present study had a mixed approach and the types of descriptive, documentary and field research were applied; it was developed through the application of a survey and four interviews, the surveys were conducted to MSMEs of the city of Guayaquil, while the interviews were conducted to two teachers of the tax area of the University of Guayaquil who have experience in the issue, to the President of Godvision SA a microenterprise and the General Accountant of Elio Import S.A. A medium sized company. The proposal studied how convenient it would be to change the way of calculating the AIR, where three new forms of calculation were proposed based on the comparison of the form of application of the advance in four countries of South America, trying not to affect MSMEs or the income of the Treasury.
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Palabras clave
ANTICIPO, ELIMINACION, MIPYMES, REFORMAS