Análisis del impacto en el flujo de efectivo de los contribuyentes especiales de Guayaquil al aplicar anticipo voluntario durante el periodo 2020
Fecha
2020
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Universidad de Guayaquil Fcultad de Ciencias Administrativas
Resumen
La presente investigación representa un análisis sobre la incidencia en el flujo de efectivo de los contribuyentes especiales al realizar el pago anticipado del impuesto a la renta de forma voluntaria, durante los últimos años han existido varias reformas que modifican el pago anticipado del impuesto a la renta, durante los periodos anteriores al 2019 se receptaban los valores en dos cuotas, en los meses de julio y septiembre, para el 2019 en 5 cuotas en los meses de julio a noviembre, para el periodo 2020 se tenía previsto el pago voluntario, pero luego este fue modificado a obligatorio para ciertos sectores en el mes de septiembre, con estos antecedentes, través de encuestas se determinó el impacto que causa el pago anticipado del impuesto a la renta.
This research represents an analysis on the impact on the cash flow of special taxpayers when making the advance payment of income tax on a voluntary basis, in recent years there have been several reforms that modify the advance payment of income tax , during the periods prior to 2019, the values were received in two installments, in the months of July and September, for 2019 in 5 installments in the months of July to, for the period 2020 the voluntary payment was planned, but then this It was modified to mandatory for certain sectors in the month of September, with these antecedents, the impact caused by the advance payment of income tax was determined through surveys.
This research represents an analysis on the impact on the cash flow of special taxpayers when making the advance payment of income tax on a voluntary basis, in recent years there have been several reforms that modify the advance payment of income tax , during the periods prior to 2019, the values were received in two installments, in the months of July and September, for 2019 in 5 installments in the months of July to, for the period 2020 the voluntary payment was planned, but then this It was modified to mandatory for certain sectors in the month of September, with these antecedents, the impact caused by the advance payment of income tax was determined through surveys.
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Palabras clave
PAGO ANTICIPADO DEL IMPUESTO A LA RENTA, IMPUESTO A LA RENTA, FLUJO DE EFECTIVO, FONDO DE MANIOBRA