Análisis de los efectos financieros por devolución del IVA en las empresas comerciales registradas en la Superintendencia de Compañías de la ciudad de Quito a través de la utilización de medios electrónicos (TDC) periodo 2015- 2016.
The present investigation offers an analysis of the financial effects of IVA refund in the commercial companies registered in the Superintendence of Companies of the city of Quito through the use of electronic means (TDC) period 2015-2016, through a review of the information obtained by several stat...
| Autor Principal: | Sánchez Rodríguez, Stefanny Carolina |
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2018
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/15899 |
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| Sumario: |
The present investigation offers an analysis of the financial effects of IVA refund in the commercial companies registered in the Superintendence of Companies of the city of Quito through the use of electronic means (TDC) period 2015-2016, through a review of the information obtained by several state institutions such as the Superintendence of Companies, Internal Revenue Service, Chambers of Commerce and the survey conducted in the sector. The methodology used was through bibliographic reviews and descriptive, exploratory research using the survey as an instrument. The main results indicate that the use of electronic payment means is a saving tool for the State and companies, since for it represents a reduction of costs for not buying paper money and for companies for the benefits that the State has adopted for the effect as a refund of 2% of IVA, 80% reduction of the advance payment of income tax and return of 5% of the RISE of the value of the interest-free installment, therefore the result of the investigation indicates that the The tax benefit that this sector reached in Quito is US $ 223,914.85, of which US $ 8,956.59 corresponds to the payment of electronic money, in the RISE, it reached US $ 751,689.14 in 313,899 beneficiaries nationwide (SRI, 2016). |
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