Impacto del régimen tributario en la rentabilidad de las empresas extractivas mineras de la provincia de Zamora Chinchipe de Ecuador durante el periodo 2012-2018

Abstract

Abstract: Ecuador in recent years has presented several changes in the tax reforms of the mining sector, and the importance lies in how they affect mining companies, which is why, the objective of the research was to analyze the impact of the tax regime on profitability of mining extractive companies in the province of Zamora Chinchipe during the period 2012-2018. A descriptive research with a quantitative approach and non-experimental design was carried out. The population under study was made up of 24 mining companies in the province of Zamora Chinchipe. The information was collected through pages such as the SRI, SUPERCIAS, and ARCOM,organizing it in a data matrix all the variables that concern the research for their respective calculations. It was concluded that mining taxes negatively affect extractive companies, and they did not obtain much income; furthermore, all of these companies presented largely negative profitability. The impact of the tax regime has caused mining concessionaires uncertainty in the recovery of their investments in the mining sector.