Incidencia del crédito tributario por impuesto a las divisas en la rentabilidad de las empresas de la Zona 8 de Ecuador en el período 2014-2018

Abstract

Abstract:The payment of foreign exchange tax is carried out in Ecuador to reduce capital outflows and contribute to the economic livelihood of the country. The objective of this research work was to analyze the incidence of the use of tax credit for foreign exchange tax on the profitability of companies in Zone 8 of Ecuador in the period 2014-2018. The methodology applied was descriptive with a quantitative approach, non-experimental design. The instrument used was the database obtained from the financial statements published by the entities, in the Superintendence of Companies, Securities and Insurance, taking a population of 102 importing companies in the manufacturing sector. The results showed that, by using the tax credit benefit for the payment of income tax, there is a positive effect on the profitability of the companies. Thus, this work seeks to be a contribution for the companies, establishing that the best use that the taxpayer can give to this tax is as a tax credit to generate a better profitability.