Impacto del decreto 210: Reducción del saldo del anticipo del impuesto a la renta, en la liquidez y solvencia de las empresas de los cantones de la provincia de Pichincha. Período 2015 -2018.

Abstract

Abstract: The purpose of this research was to analyze the Impact of Decree 210: Reduction of the balance of the advance payment of income tax, on the liquidity and solvency of companies in the cantons of the province of Pichincha. Period 2015 -2018 , study carried out on 433 companies that have published their financial statements in the database of the Superintendency of Securities and Insurance Companies. The research design was qualitative - quantitative through the analysis of study variables classified by type of commercial company, size and location within the province, the companies were classified into three segments, with 100% profit for segment I, 60% for segment II and 40% for segment III. In the results of the research, it was observed that 35% of the companies belong to segment III and the economic benefit corresponds to 91%, while 54% of the companies are located in segment I and the benefit only represents 6 % and 3% for companies in segment II.