Análisis pre y post del decreto 210 y su incidencia en el pago del impuesto a la renta de las sociedades del Ecuador Segmento II. Periodo 2015 2018

Abstract

Abstract: Decree 210 establishes reductions applicable to the calculation of the Advance of Income Tax of small, medium and bigcompanies, that is why the purpose of this study is to analyze the pre and post behavior of Decree 210 in the payment of the Tax to the Income of companies in Ecuador, in the period 2015-2018. For the development of this research, the descriptive methodology with a quantitative approach and non-experimental designwas used, the study data was 3290 companies legally incorporated in Ecuador, the financial information of the companiesthat presented their balance in the website page of the Superintendency of Companies, Securities and Insurance. Among the main results,an economic benefit of $ 17,898,949.00 was observed, which belongs to segment II, 12% is represented by small companies, mainly engaged in Wholesale and Retail Trade in Repair of Motor Vehicles and Motorcycles.As a result, in the 2018 statement, the balance payable for the third installment decreased by 52%.