“Análisis de las reformas tributarias generadas y su relación en la rentabilidad de los Bancos Privados Nacionales de la Provincia de Pichincha periodo 2021-2022.”
This research project was conducted with the purpose of identifying how tax enforcement is related to the profitability of banks. In recent years, four important tax reforms have been implemented, such as the Law for Economic Development and Fiscal Sustainability post-COVID-19 and the Organic Law fo...
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| Формат: | bachelorThesis |
| Мова: | spa |
| Опубліковано: |
2024
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| Предмети: | |
| Онлайн доступ: | http://repositorio.utc.edu.ec/handle/27000/12118 |
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Додати тег | Резюме: | This research project was conducted with the purpose of identifying how tax enforcement is related to the profitability of banks. In recent years, four important tax reforms have been implemented, such as the Law for Economic Development and Fiscal Sustainability post-COVID-19 and the Organic Law for Tax Simplification and Progressivity of 2019. These reforms seek fair and equitable collection, directly affecting domestic private banks in the province of Pichincha. The research focuses on the detailed review of the tax reforms and their specific relationship on the profitability of private banks. Using descriptive methods, we analyze how these reforms affect the profitability of banks, considering changes in Income Tax, Dividend Tax and Temporary Wealth Tax. The results show that the reduction of the Income Tax from 25% to 22% in 2022 generated a positive impact, highlighting Banco Produbanco with an increase of 36.29%. The increase in dividend tax had differentiated effects, with Banco Pichincha experiencing a slight decrease of 0.039%, while Banco Produbanco recorded an increase of 0.55%. The temporary contribution to equity negatively affected profits, with reductions ranging from 7.43% to 114.45%, but increased equity by a range of 0.8% to 0.97%. These regulations have had a significant impact on the profitability of private banks in the province of Pichincha. The reduction of the income tax was positive, but the increase in the dividend tax and the temporary contribution to equity generated challenges, requiring banking strategies to mitigate these impacts. These results offer a detailed view of the relationship between tax reforms and bank profitability, providing valuable information for decision making and economic policies. |
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