Análisis del impacto tributario de las PYMES del sector comercial de la ciudad de Guayaquil: Periodo 2014-2018
Fecha
2020-10
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Universidad de Guayaquil. Facultad de Ciencias Económicas
Resumen
El presente trabajo de investigación con el tema “Análisis del impacto tributario de las PYMES del sector comercial de la ciudad de Guayaquil. Periodo 2014-2018”, tiene como finalidad analizar este sector empresarial en lo referente a los tributos que cancelan y que incidencia tienen estas empresas en el empleo, constituyendo la mayoría del parque empresarial y, por lo tanto, siendo actores clave en el fortalecimiento de la economía nacional. En la introducción se expone la problemática encontrada, en el primer capítulo se encuentran los referentes teóricos que sirven de soporte a la investigación, en el segundo capítulo se expone la metodología, donde se explica que el trabajo posee un enfoque cualitativo, objeto de estudio documental, profundidad de estudio explicativa, y diseño no experimental. El tercer capítulo es de resultados, en este se exponen los resultados de la encuesta, además se analizan cifras proporcionadas por la Cámara de la Pequeña Industria del Guayas sobre las PYMES del sector comercial de Guayaquil, en el cuarto capítulo se realiza la contrastación empírica y finalmente el quinto capítulo expone una propuesta, finalizando con las conclusiones y recomendaciones.
This research work with the topic “Analysis of the tax impact of SMEs in the commercial sector of the city of Guayaquil. Period 2014-2018 ”, aims to analyze this business sector in relation to the taxes they pay and what impact these companies have on employment, constituting the majority of the business park and, therefore, being key actors in the strengthening of the national economy. In the introduction, the problems encountered are exposed, in the first chapter are the theoretical references that serve as support to the research, in the second chapter the methodology is exposed, where it is explained that the work has a qualitative approach, object of documentary study , explanatory depth of study, and non-experimental design. The third chapter is about results, in this the results of the survey are exposed, in addition, figures provided by the Chamber of the Small Industry of Guayas on SMEs in the commercial sector of Guayaquil are analyzed, in the fourth chapter the empirical contrast is carried out and finally the fifth chapter presents a proposal, ending with the conclusions and recommendations.
This research work with the topic “Analysis of the tax impact of SMEs in the commercial sector of the city of Guayaquil. Period 2014-2018 ”, aims to analyze this business sector in relation to the taxes they pay and what impact these companies have on employment, constituting the majority of the business park and, therefore, being key actors in the strengthening of the national economy. In the introduction, the problems encountered are exposed, in the first chapter are the theoretical references that serve as support to the research, in the second chapter the methodology is exposed, where it is explained that the work has a qualitative approach, object of documentary study , explanatory depth of study, and non-experimental design. The third chapter is about results, in this the results of the survey are exposed, in addition, figures provided by the Chamber of the Small Industry of Guayas on SMEs in the commercial sector of Guayaquil are analyzed, in the fourth chapter the empirical contrast is carried out and finally the fifth chapter presents a proposal, ending with the conclusions and recommendations.
Descripción
BECOCH-27
Palabras clave
PEQUEÑAS Y MEDIANAS EMPRESAS, TRIBUTACIÓN, EMPRENDIMIENTO