Análisis de rendimiento financiero y su incidencia en las Obligaciones tributarias de la microempresa dedicada a la confección de equipos deportivos caso Boligol dentro de la zona urbana cantón Guaranda, provincia de Bolívar año 2016
Within the Guaranda Canton there is a micro company dedicated to the production of sports equipment "Boligol" whose objective is to support the development of the locality through the sources of work and the lack of economic resources As is well known Financial analysis consists of studyin...
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| Формат: | bachelorThesis |
| Язык: | spa |
| Опубликовано: |
2018
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| Предметы: | |
| Online-ссылка: | http://dspace.ueb.edu.ec/handle/123456789/2060 |
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Добавить метку | Итог: | Within the Guaranda Canton there is a micro company dedicated to the production of sports equipment "Boligol" whose objective is to support the development of the locality through the sources of work and the lack of economic resources As is well known Financial analysis consists of studying the information contained in the basic financial statements by means of indicators and the point of equilibrium, in order to have a more solid and analytical basis for tax obligations. These indicators are used to evaluate their performance for purposes of comparison for similar purposes, which they use to weigh and evaluate the results of the microenterprise. The expected results are focused on carrying out an adequate analysis that applied financial indicators which allowed to establish the actual results for an effective evaluation of the financial performance of the microenterprise The results obtained from this research, according to the interview with the Accountant, indicate knowing several indicators but at present it has not applied within the microenterprise. The analysis itself does not generate taxes, what generates tax is the financial performance that the microenterprise has obtained, this determines it in the Income Tax (IR). Since there is the income tax, part of the income collected by the Internal Revenue Service (SRI) system is generated by the profitability of the microenterprise charged through the income tax (IR). The declarations made by Boligol are made: Monthly the VAT according to the calendar published by the SRI, Income tax declarations have been made annually and on withholdings at the source similarly has permanently complied with their statements. Therefore, it is concluded that the Boligol microenterprise fully complies with the provisions of the law on economic regime and tax equity. |
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