Impacto económico por eliminación del anticipo al impuesto a la renta en las microempresas industriales de Guayaquil
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Fecha
2020
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Universidad de Guayaquil Facultad de Ciencias Administración
Resumen
El anticipo de impuesto a la renta constituye un valor que es cobrado a fin de reducir la
evasión del pago de impuestos, sin embargo, no se consideró la afectación en la liquidez de
las microempresas industriales que deben hacer uso de sus flujos de efectivo para cumplir
con los valores de anticipo sin considerar si obtendrán utilidad en el periodo siguiente, ahí
radica la investigación en evaluar con un nuevo cálculo el anticipo y su afectación en las
empresas. La investigación aplicada fue cuantitativa y cualitativa, permitiendo recolectar
información a través de instrumentos como la entrevista y la encuesta, confirmando la
hipótesis planteada. La propuesta permitió identificar que las empresas microindustriales
tienen un aumento en la liquidez, solvencia y capital de trabajo, mejorando los recursos
monetarios del nuevo cálculo, el cual constituye en base al impuesto causado del año anterior
obtener un 50% y reducir las retenciones efectuadas, cálculo que no genera anticipo para el
periodo siguiente.
The advance of income tax constitutes a value that is collected in order to reduce the evasion of the payment of taxes, however, it is not considered the affectation in the liquidity of the industrial microenterprises that must make use of their cash flows to fulfill with the advance values without considering whether they will obtain utility in the following period, therein lies the research under evaluation with a new calculation the advance and its involvement in the companies. The applied research was quantitative and qualitative, collecting information through instruments such as the interview and the survey, confirming the hypothesis. The proposal identified identify micro-industrial companies have an increase in liquidity, solvency and working capital, improve the monetary resources of the new calculation, which is based on the tax of the previous year obtain 50% and reduce the withholdings made, calculation that does not generate advance payment for the following period
The advance of income tax constitutes a value that is collected in order to reduce the evasion of the payment of taxes, however, it is not considered the affectation in the liquidity of the industrial microenterprises that must make use of their cash flows to fulfill with the advance values without considering whether they will obtain utility in the following period, therein lies the research under evaluation with a new calculation the advance and its involvement in the companies. The applied research was quantitative and qualitative, collecting information through instruments such as the interview and the survey, confirming the hypothesis. The proposal identified identify micro-industrial companies have an increase in liquidity, solvency and working capital, improve the monetary resources of the new calculation, which is based on the tax of the previous year obtain 50% and reduce the withholdings made, calculation that does not generate advance payment for the following period
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Palabras clave
IMPUESTO A LA RENTA, LIQUIDEZ, LIQUIDEZ, TRIBUTOS