Contribuciones temporales para el impulso económico post covid 19 y su incidencia en las utilidades de las cooperativas de ahorro y crédito del segmento 1 de la provincia de Tungurahua durante el periodo 2021-2022.
With the pandemic, the country's economy suffered a fiscal deficit due to the paralysis of the productive sectors, leaving important income for the State, for this reason, the Temporary Contributions for the Economic Impulse post-COVID-19 were created and applied to companies that have assets e...
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| Format: | bachelorThesis |
| Idioma: | spa |
| Publicat: |
2023
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| Accés en línia: | http://repositorio.utc.edu.ec/handle/27000/11076 |
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Afegir etiqueta | Sumari: | With the pandemic, the country's economy suffered a fiscal deficit due to the paralysis of the productive sectors, leaving important income for the State, for this reason, the Temporary Contributions for the Economic Impulse post-COVID-19 were created and applied to companies that have assets equal to or greater than 5 million as of December 31, 2020, the contribution made by the Savings and Credit Cooperatives was greater within the financial system, these contributions are not deductible and did not generate tax credit when filing the income tax return. The objective of this research project is to analyze the temporary contributions of the economic impulse post-COVID-19 and their impact on the profits of the Savings and Credit Cooperatives of segment 1 of the Province of Tungurahua during the period 2021-2022. The methodology had a quantitative approach, with a documentary design of exploratory character and a deductive method and the interpretation of results through the database obtained from the SEPS, three scenarios were determined in the COAC's, with greater equity are San Francisco Ltda, with 24.12%, Oscus Ltda, with 20.88% and Mushuc Runa Ltda, The cooperatives with the highest equity were not the most affected, since there are entities with high equity but low profits, as is the case of the Chamber of Commerce of Ambato Ltda., with an effect on its profit of 79.51%, Mushuc Runa Ltda. In addition, the CAMEL method was used based on profitability indicators, such as ROE, with the entities with the lowest percentages being San Francisco Ltda., with a decrease of -4.48%, Chibuleo Ltda., with -3.42% and Mushuc Runa Ltda., with -1.89%; being the same for ROA with -0.66%, -0.34% and -0.26% respectively compared to the year 2021. |
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