Análisis del comportamiento del anticipo del impuesto a renta y su impacto en la rentabilidad de las sociedades ecuatorianas y su reinversión de utilidades en el periodo 2003 – 2014.

Abstract

The objective of this research project is to analyze the behavior of the advance income tax and its impact on the profitability of the companies that benefited from the tax incentive and reinvestment of profits during the period 2003-2014. For this research, we will use descriptive, comparative and quantitative methodology, since it is necessary to describe, analyze and verify the different events after the reforms and changes that have occurred, the advance income tax, plus the different calculations applied in profitability ratios. The sample of companies in which our analysis was performed consists of a total of 134 companies, to take the sample was the determined total of 547 companies that reinvest their profits, considering the database of the Superintendency of Companies, Securities and Insurance, 2013.