Análisis del dinero electrónico como instrumento de inclusión financiera en Inesa SA
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Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En el Ecuador el sistema del dinero electrónico tiene como objetivo fortificar la economía a través de la implementación de herramientas modernas y acceso a la población, cuyos resultados se reflejarán en transacciones sencillas, contribuyendo a mayor inclusión del sector popular. El ente regulador y encargado de la recaudación de impuestos es el Servicio De Rentas Internas, el cual otorga incentivos y beneficios tributarios tales como 2 puntos porcentuales del Impuesto al Valor Agregado, además de disminuir el pago de impuesto a la renta, excluyendo parte de ingresos, costos y gastos realizados con dinero electrónico. El presente trabajo de investigación analiza la inclusión financiera del dinero electrónico como instrumento de pago en la compañía Instalaciones Electromecánicas SA INESA, la iniciativa busca lograr la implementación del sistema de dinero electrónico, cuya finalidad es valerse de los beneficios tributarios que el Servicio de Rentas Internas otorga a quien utilice el dinero electrónico como medio de pago. La propuesta se desarrollará mediante la elaboración, comparación y análisis de estados financieros presupuestados que permitirá identificar el costo/beneficio de gastos bancarios, gastos de publicidad, deducción del anticipo de impuesto a la renta y adjudicación del crédito tributario, con la finalidad de conocer el incremento en el flujo de efectivo por el uso del dinero electrónico. Finalmente, con base en los resultados obtenidos se implementará el sistema de dinero electrónico a través de los medios de cobros y pagos de la compañía.
In the Ecuador the e-money system has as aim strengthen the economy through of the implementation of modern tools and access the population, whose results will be reflected in simple transactions, Contributing to major incorporation of the popular sector. The entity regulatory and entrusted of taxes collection is the Servicio de Rentas Internas, which grants incentives and tributary benefits such as 2 percentage points of the Value-added tax, furthermore diminishing the payment of tax to the revenue, excluding part of income, costs and expenses realized with e-money. This thesis work analyzes the financial incorporation of the e-money as instrument of payment in the company Instalaciones Electromecánicas Inesa SA, the initiative seeks to achieve the implementation of the e-money system whose purpose is to use of the tributary benefits that Servicio de Rentas Internas grants to whom uses as mean of payment the e-money. The thesis proposal will develop by means of the preparation, comparison and analysis of budgetary financial statements, it will allow to identify the cost / benefit of bank charges, advertising expenses, deduction of the anticipation of tax to the revenue and adjudication of the tributary credit with the purpose of knowing the increase in the cash flow statement for the use of the e-money. Finally, with base in the obtained results there will be implemented the e-money system through the collection means and payments of the company.
In the Ecuador the e-money system has as aim strengthen the economy through of the implementation of modern tools and access the population, whose results will be reflected in simple transactions, Contributing to major incorporation of the popular sector. The entity regulatory and entrusted of taxes collection is the Servicio de Rentas Internas, which grants incentives and tributary benefits such as 2 percentage points of the Value-added tax, furthermore diminishing the payment of tax to the revenue, excluding part of income, costs and expenses realized with e-money. This thesis work analyzes the financial incorporation of the e-money as instrument of payment in the company Instalaciones Electromecánicas Inesa SA, the initiative seeks to achieve the implementation of the e-money system whose purpose is to use of the tributary benefits that Servicio de Rentas Internas grants to whom uses as mean of payment the e-money. The thesis proposal will develop by means of the preparation, comparison and analysis of budgetary financial statements, it will allow to identify the cost / benefit of bank charges, advertising expenses, deduction of the anticipation of tax to the revenue and adjudication of the tributary credit with the purpose of knowing the increase in the cash flow statement for the use of the e-money. Finally, with base in the obtained results there will be implemented the e-money system through the collection means and payments of the company.
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DINERO ELECTRÓNICO, FLUJO DE EFECTIVO, BENEFICIOS TRIBUTARIOS, PRESUPUESTO