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 Chimborazo . Período 2015 2018

Abstract

Abstract: In December 2017, Decree 210 was published in the official registry number 135 of Ecuador, which was aimed at granting tax benefits for the reduction of the advance on income tax (IR) on the third installment of said advance that was canceled in 2018 for those companies that are required to keep accounting. The decree aims to improve the development of the production of goods and services by companies based in Ecuador. This study has taken information from the accounting balances corresponding to 241 companies based in the province of Chimborazo that were taken from the Superintendence of Companies (SUPERCIAS) and analyzes the liquidity and solvency indicators applied to the three segments of income; that is to say, the first one less than five hundred thousand, the second one between one million and five hundred thousand and the third one in more than one million dollars to objectively establish the real benefit generated by Decree 210 as well as the necessary conditions for its fulfillment. To analyze the, descriptive statistics was used for the analysis of data and the relationship of variables, to present the real impact generated by this measure in the aforementioned segments.