Impacto del régimen tributario en la rentabilidad de las empresas extractivas mineras de la provincia del Azuay de Ecuador. Periodo 2012 - 2018

Abstract

Abstract: The purpose of this investigation was to determine the impact of the tax regime on the profitability of mining companies in the province of Azuay. The population consisted of 119 mining concessions registered with the Superintendence of Companies, Securities and Insurance (SUPERCIAS), during the period 2012-2018. This research aims to analyze the impact generated by tax burdens on the profitability of mining extraction companies. A type of descriptive methodology was used with a qualitative approach, the techniques of data collection are the databases of regulatory entities finally the technique of analysis applied was the descriptive statistics, the data were tabulated in tables and presented in graphs. It was determined that the impact of the taxes affects significantly the profitability, because of the high tax burden that is generated in the different sizes of mining concessions during the years of study, besides incurring in high costs and expenses that are necessary for the extraction and exploitation of minerals, generating in a long term an investment for this activity.