Impacto del decreto 210: Reducción del saldo del anticipo del impuesto a la renta, en la liquidez y solvencia de las empresas de la provincia de Cotopaxi. Período 2015 - 2018.

Abstract

Abstract:Implement an economic policy, which helps the country's growth, through a tax incentive, is the purpose of decree 210 publication in 2017. It tried to solve the lack of liquidity and solvency problem on Ecuadorian companies. The goal of this research is to focus on analyzing the impact of decree 210 in decreasing the balance payment of the income tax advance, on the liquidity and solvency of the companies from Cotopaxi province, during the period 2015-2018. Posing us a question, how did decree 210 affect the liquidity and solvency of the companies in Cotopaxi province? This research s question is answered by the descriptive statistical analysis of the income tax declaration from each company, analyzing liquidity and solvency during the four years of these companies with the descriptive statistical analysis of the income tax declaration of each company, studying these two aspects during the four years of study, with which it was possible to determine that Decree 210 did not significantly influence the liquidity and solvency on the year of application of this incentive. It was not possible to determine a proportional relation between the exemption variable (discounted value) and the companies increase profit.