Incidencia Financiera de la Acumulación del crédito tributario del impuesto a la renta en la liquidez de las compañías anónimas y limitadas clasificadas como micro, pequeñas y medianas empresas (Mipymes) de la provincia de Pichincha

Liquidity is the ability of a company to meet its short-term obligations, if liquidity is not adequate, a company will most likely not continue operating due to default on its obligations. Advance payments of income tax, reduce the liquidity of the business sector, because companies must make payments during the fiscal year before to the determination of the income tax caused, which, in a significant percentage of companies subject to study, is less than the advance payments, generating balance in favor of the taxpayer. This situation is exacerbated considering that the recovery is not immediate, and that it requires the presentation of an administrative claim for its return. The objective of the present study is to know the financial impact of the accumulation of the income tax credit in the liquidity of limited companies, classified as micro, small and medium-sized companies (MSMEs), in the province of Pichincha; through the application of a quantitative approach, the information from the 2018 income tax returns was collected, as well as the design of financial liquidity indicators. The results obtained allowed accepting the hypothesis proposed, that is, it was verified that the accumulation of the income tax credit affects the liquidity of limited companies, classified as MSMEs in the province of Pichincha.

• Автор: Verdezoto Alarcón, Wilian Miguel (author)
• Формат: bachelorThesis
• Опубліковано: 2019
• Предмети: Administración de Empresas; Crédito tributario; Pequeñas empresas; Impuesto a la Renta; Indicadores Financieros; Liquidez
• Онлайн доступ: http://repositorio.iaen.edu.ec/handle/24000/6127