Incidencia del crédito tributario por impuesto a las divisas en la rentabilidad de las empresas de la zona 9 de Ecuador, en el período 2014-2018

Abstract

Abstract:The tributary credit for tax on foreign exchange outflows tax was implemented since the 2012 in Ecuador, since that year manufacturing companies obtained the benefit of using this tax for the payment of income tax. This research was to purpose analyze the incidence the for currencies tributary credit on the profitability of companies in Zone 9 of Ecuador in the period 2014-2018. The methodology used was of type descriptive with quantitative approach; for elaborate of the database, information obtained from the Superintendence of Companies, Securities and Insurance and the Internal Revenue Service was used; using imports, tax credit and financial indicators to determine whether the tax credit has an impact on the profitability of 60 companies. As a result, it was obtained thatthere is a relationship between tributary credit and profitability of companies in Zone 9. As a conclusion of the impact of the use of the tax credit for ISD effected in the profitability, it is said the relationship between the two variables shows results feasible and effective for the control of costs and expenses of the companies.