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 del Azuay. Período 2015 -2018.

Abstract

Abstract:The investigation 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 Azuay. Period 2015 -2018 is developed under a quantitative approach, after analyzing the financial statements of 1399 companies representing 2.52% of the total of the province of Azuay of which 94.28% are domiciled in Cuenca and 5.72% in the others 14 cantons of the province. For the purpose, the research is bibliographic and applied by depth is exploratory and descriptive in which processes of calculation of the different financial indicators and statistical measures were used, the business environment was described, the analysis and interpretation of the results of Continuous and discontinuous variables using deductive and analytical inductive methods. It is concluded based on the background shown in the figures and analysis tables that the business segments of Azuay show good liquidity and solvency which constitute it in a strong point within the Ecuadorian economy, within the analysis Decree 210 boosted business growth and in the worst case it contributed to the fact that the results were not negative; Likewise, the rent advance constitutes an important income for the country with which social needs can be met.