Análisis del problema de liquidez en las PYMES por causa del crédito tributario del Impuesto al Valor Agregado no compensado
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Fecha
2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En nuestro País como en cualquier otro lugar del mundo el dinero es limitado, esto conlleva a las PYMES a presentar problemas de liquidez, por lo que en algunas ocasiones no pueden cubrir sus gastos fijos. Este es uno de los principales retos que tiene que solucionar toda administración, lo que exige se realice un análisis que permitan monitorear los factores que afectan al flujo de dinero y buscar alternativas a las que se pueda recurrir para generar recursos. El presente trabajo tiene como propósito conocer la legislación tributaria, revelar las consecuencias financieras e incidencia que causa en el Flujo de Efectivo la acumulación de retenciones del Impuesto al Valor Agregado, que causan el Crédito Tributario. Para esto hemos empleado la investigación descriptiva y analítica; utilizamos la técnica de análisis documental obteniendo como resultado soportes suficientes que complementan los objetivos generales y específicos, así como los argumentos para defender nuestra tesis.
In our country, as in any other place in the world, money is limited, this leads SMEs to present liquidity problems, so that sometimes they cannot cover their fixed expenses. This is one of the main challenges that every administration has to solve, which requires an analysis to be made to monitor the factors that affect the flow of money and find alternatives that can be used to generate resources. The present work has as purpose to know the tax legislation, to reveal the financial consequences and incidence caused in the Cash Flow the accumulation of withholdings of the Value Added Tax. For this we have used descriptive and field research; we use the technique of documentary analysis, obtaining as a result sufficient supports that complement the general and specific objectives, as well as the arguments to defend our thesis.
In our country, as in any other place in the world, money is limited, this leads SMEs to present liquidity problems, so that sometimes they cannot cover their fixed expenses. This is one of the main challenges that every administration has to solve, which requires an analysis to be made to monitor the factors that affect the flow of money and find alternatives that can be used to generate resources. The present work has as purpose to know the tax legislation, to reveal the financial consequences and incidence caused in the Cash Flow the accumulation of withholdings of the Value Added Tax. For this we have used descriptive and field research; we use the technique of documentary analysis, obtaining as a result sufficient supports that complement the general and specific objectives, as well as the arguments to defend our thesis.
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LIQUIDEZ, PYMES, CRÉDITO TRIBUTARIO, IVA