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 Carchi Período 2015 -2018

Abstract

Abstract:The present research work that aims to identify the liquidity and solvency of large, medium and small companies once the decree 210 of the reduction of the balance of the income tax advance in the Carchi province has been applied , becomes important in allowing identify 93 companies that are in force in Carchi of which 37 companies are within the micro; 46 are small; 6 are medium and 4 are large. Companies obtained from the database provided by the Internal Revenue Service in which there is information on income tax returns in the period between 2015 to 2018, the methodology that has been used involves quantitative - deductive type as the methods of exploratory-documentary research, descriptive statistic. Among the main results that have been reached is that the companies in Carchi have had revenues that are for $ 235,170,608.84, of which income tax has been paid $ 1,507,571.83 and the reduction for the advance is 160,084.88 dollars.