Incidencia de las políticas tributarias en la estructura financiera de las empresas del cantón duran, periodo 2014- 2018
Fecha
2021
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Universidad de Guayaquil, Facultad de Ciencias Adminiatrativas
Resumen
La investigación corresponde a un área de análisis financiero empresarial como resultado de políticas de incentivos tributarios en Ecuador y que afecta positivamente áreas rurales de Guayaquil y Quito y el resto de cantones del país. El tema busca conocer la incidencia de estas variables en el territorio del cantón Durán durante el periodo 2014-2018. La metodología aplicada tiene un enfoque cuantitativo, con investigación secundaria y de campo. La población son 1.039 empresas de manufactura del cantón Durán tanto a nombre de personas naturales como jurídicas. La muestra fue calculada al 5% de error y 95% de significación, ascendió a 281 unidades, finalmente se obtuvieron 282 encuestas
completas y válidas. Adicionalmente se tomaron dos entrevistas a profesionales involucrados con el sector, quienes ilustraron con información sobre las variables en estudio. Las principales conclusiones son: i) Los principales incentivos tributarios que beneficiaron al cantón Durán son la exoneración del impuesto a la renta, inicialmente fue de cinco años y en el año 2018 se amplió el tiempo. El Municipio de Durán realiza descuentos en impuestos sobre patentes de comerciantes, sobre el monto de activos que se paga al GAD cantonal, descuento en tasas para permisos de construcción; ii) Las nuevas inversiones productivas ubicadas en el cantón Durán desde el año 2010, han generado que este cantón haya experimentado un mayor crecimiento en el número de nuevas empresas registradas en el mismo con respecto a su vecino cantón Guayaquil. También en el crecimiento de la inversión productiva en la forma de activos totales; iii)
Las inversiones productivas de manufactura en el cantón Durán están en alrededor del 60% del total de la inversión de las empresas, la tendencia es que durante el periodo 2014 al 2018 el volumen de activo creció significativamente, la participación de los pasivos disminuyó en beneficio de un incremento del patrimonio. Otro aspecto, el sector industrial
tuvo resultados positivos, esto es reflejó una ganancia neta de sus operaciones es que en todo el periodo analizado. Adicionalmente, también el impuesto causado creció durante el periodo en estudio, esto es que las arcas fiscales recibieron ingresos.
The research corresponds to an area of business financial analysis as a result of tax incentive policies in Ecuador and that positively affects rural areas of Guayaquil and Quito and the rest of the country's cantons. The topic seeks to know the incidence of these variables in the territory of the Duran canton during the period 2014-2018. The applied methodology has a quantitative approach, with secondary and field research. The population is 1,039 manufacturing companies of the Duran canton both on behalf of natural and legal persons. The sample was calculated at 5% error and 95% significance, amounted to 281 units, finally 282 complete and valid surveys were obtained. Additionally, two interviews were taken with professionals involved with the sector, who illustrated with information on the variables under study. The main conclusions are: i) The main tax incentives that benefited the Duran canton are the exemption from income tax, initially it was five years and in 2018 the time was extended. The Municipality of Durán makes discounts in taxes on merchants' patents, on the amount of assets that are paid to the cantonal GAD, discount in rates for construction permits; ii) The new productive investments located in the Durán canton since 2010, have generated that this canton has experienced a greater growth in the number of new companies registered in the same with respect to its neighboring Guayaquil canton. Also in the growth of productive investment in the form of total assets; iii) Productive manufacturing investments in the Duran canton are around 60% of the total investment of companies, the trend is that during the period 2014 to 2018 the volume of assets grew significantly, the share of liabilities decreased by benefit from an increase in equity. Another aspect, the industrial sector had positive results, this is reflected a net profit from its operations is that in the entire period analyzed. Additionally, the tax incurred also grew during the period under study, that is, the fiscal coffers received income.
The research corresponds to an area of business financial analysis as a result of tax incentive policies in Ecuador and that positively affects rural areas of Guayaquil and Quito and the rest of the country's cantons. The topic seeks to know the incidence of these variables in the territory of the Duran canton during the period 2014-2018. The applied methodology has a quantitative approach, with secondary and field research. The population is 1,039 manufacturing companies of the Duran canton both on behalf of natural and legal persons. The sample was calculated at 5% error and 95% significance, amounted to 281 units, finally 282 complete and valid surveys were obtained. Additionally, two interviews were taken with professionals involved with the sector, who illustrated with information on the variables under study. The main conclusions are: i) The main tax incentives that benefited the Duran canton are the exemption from income tax, initially it was five years and in 2018 the time was extended. The Municipality of Durán makes discounts in taxes on merchants' patents, on the amount of assets that are paid to the cantonal GAD, discount in rates for construction permits; ii) The new productive investments located in the Durán canton since 2010, have generated that this canton has experienced a greater growth in the number of new companies registered in the same with respect to its neighboring Guayaquil canton. Also in the growth of productive investment in the form of total assets; iii) Productive manufacturing investments in the Duran canton are around 60% of the total investment of companies, the trend is that during the period 2014 to 2018 the volume of assets grew significantly, the share of liabilities decreased by benefit from an increase in equity. Another aspect, the industrial sector had positive results, this is reflected a net profit from its operations is that in the entire period analyzed. Additionally, the tax incurred also grew during the period under study, that is, the fiscal coffers received income.
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EMPRESAS, DESARROLLO EMPRESARIAL, INCENTIVOS TRIBUTARIOS, DURÁN