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 Pichincha Sector 1. Período 2015 -2018

Abstract

Abstract:The work "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 Pichincha Sector 1. Period 2015 -2018" was carried out under a quantitative approach based on information of the financial statements presented by 9516 companies domiciled in Quito during consecutive periods in the Superintendency of Companies of Ecuador. The research shows an in-depth analysis of continuous variables of: size, economic activity, years and forms of incorporation of companies and discontinuous variables: assets, liabilities, equity, taxable profit, tax reconciliations; For this, a data matrix has been constructed that allowed the calculation of percentages and interannual behaviors, as well as tax reconciliations and the ratios of financial liquidity and solvency indicators. Concluding that there has been a positive impact with high liquidity indices and not significant in the solvency indicators and that business segment three is the one with the highest income and taxes.