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 Loja. Periodo 2015-2018

Abstract

Abstract:The present investigation called 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 Loja, period 2015-2018 , whose importance lies in determining which have been the consequences of decree 210 on the solvency and liquidity of companies according to their segment. The research approach that was applied was quantitative and qualitative, identifying the nature of the facts in the investigation, the methodological basis based on the application of a series of methods, descriptive techniques and historical analysis. The results obtained show that, during the development of the investigation, the companies obtained discounts of the advance between 40% and 100%, these rebates were reflected in the year 2018.