Gestión financiera y cumplimiento tributario de la Cooperativa de Ahorro y Crédito Crediamigo de la ciudad de Loja, periodo 2019-2023
Financial and tax planning is necessary for the operation of savings and credit cooperatives in Financial and tax planning is necessary for the operation of savings and credit cooperatives in the country, since it ensures adequate management of resources and compliance with tax obligations. This imp...
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| Format: | bachelorThesis |
| Language: | spa |
| Published: |
2025
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| Subjects: | |
| Online Access: | https://dspace.unl.edu.ec/jspui/handle/123456789/31955 |
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Add Tag | Summary: | Financial and tax planning is necessary for the operation of savings and credit cooperatives in Financial and tax planning is necessary for the operation of savings and credit cooperatives in the country, since it ensures adequate management of resources and compliance with tax obligations. This improves the profitability and sustainability of the entities, and also strengthens the trust of members and the community, allowing for better strategic decision- making and adaptation to regulatory and economic changes. Complying with these aspects ensures that these entities perform better to meet the requirements of members. For this reason, this research sought to evaluate the financial and tax management of the cooperative during the period 2019-2023, for which it included a bibliographic review through the theoretical contrast of reliable sources, analysis of financial and tax data derived from the data recorded in the entity, and the application of financial indicators through vertical and horizontal analysis of the calculated ratios, as well as statistical correlation. The findings reveal inconsistencies in VAT reporting and payment, fluctuations in asset and equity profitability, and a strong statistically significant correlation between liquidity and tax compliance. The main conclusion is that the cooperative needs to improve its liquidity management and reduce its dependence on external financing to ensure more efficient and sustainable financial and tax management. Additionally, a training plan is presented aimed at providing employees and managers of the institution with the tools and knowledge necessary to improve financial efficiency and tax compliance. |
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