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 Santo Domingo. Periodo 2015 -2018

Abstract

AbstractThe income tax advance is one of the main taxes in Ecuador, so the government created Decree 210, which establishes the reduction of the balance of the income tax advance for this reason en this study, three chapters have been developed; the first chapter contemplates the theoretical and international level; the second chapter refers to the type, research design in addition to the study data used, as well as the data processing analyzing certain variables of the information of 293 companies of which their liquidity and solvency was determined to analyze them according to the objectives set, obtaining as a result that decree 210 benefits companies in the province of Santo Domingo by applying the reduction according to their segment, however the liquidity and solvency indicators do not vary significantly in their indices comparing a year before and a year after the decree. :.