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 Zamora Chinchipe Período 2015 -2018

Abstract

Abstract:This research work entitled "Impact of Decree 210: Reduction of the balance of the advance of the income tax, in the liquidity and solvency of the companies of the province of Zamora Chinchipe Period 2015-2018", aimed to analyze the impact that It is causing the tax incentive implemented by the Central Government, and how it has generated benefits in the companies, in this reason the results of the database issued by the Superintendence of Securities and Insurance Companies were analyzed, structuring in 54 distributed companies in 3 segments that meet the financial information for the study period: 2015, 2016, 2017 and 2018; The data that allowed to determine liquidity, solvency and by means of descriptive statistics and to present the results was organized. Once the information is processed, the amount of income according to the three business segments of the province of Zamora Chinchipe is $ 65,524,281.75; segment 2 demonstrates the best liquidity with a value of 14.25; the solvency determined by the leverage is in segment 3 with 7.91.