Análisis del impacto financiero por la exoneración de impuesto a la renta de las sociedades nuevas de la provincia de Loja, en el periodo 2015-–2019

Abstract

Abstract: The present work called analysis of the financial impact by the exemption of Income Tax of the new companies of the province of Loja in the period 2015 to 2019, aims to analyze the implications that said incentive had in the companies that were created from of its implementation through COPCI.The secondary method of collecting information was used and the database of financial statements of the companies registered in the Superintendency of Copañias was used as an instrument in the mentioned study period. Two approaches were established for the analysis. In the first, the impact of non-payment of Income Tax by 6 companies that wrongly availed themselves of the benefit was studied, causing a loss of $ 1,396.60 for the State. In the second approach, the financial impact of 67 companies that effectively met all the requirements to qualify for the benefit and did not do so was analyzed, generating an undue payment of $ 2,067.88. Concluding that the proposed tax incentive did not generate a significant impact in the province of Loja.