Impacto en la liquidez de las empresas pymes del sector de la construcción en el D.M.Q., por efecto de la aplicación de la ley solidaria y corresponsabilidad ciudadana y anticipo de impuesto a la renta
The economic situation that the country is going through the government seeks to solve the expenses generated by the earthquake that occurred on April 16, 2016, on June 10, the President of the Republic, Rafael Correa, issued the Regulations for the Application of Organic Law of Solidarity and Citi...
| Autor Principal: | Chango Chango, Kerly Paola |
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| Formato: | bachelorThesis |
| Idioma: | spa |
| Publicado: |
2017
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| Materias: | |
| Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/13654 |
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| Sumario: |
The economic situation that the country is going through the government seeks to solve the expenses generated by the earthquake that occurred on April 16, 2016, on June 10, the President of the
Republic, Rafael Correa, issued the Regulations for the Application of Organic Law of Solidarity and Citizen
Stewardship for the Reconstruction and Reactivation of the areas affected by the earthquake by Executive Decree 2 No. 1073, for this reason was raised as the objective of this study: Analyze the impact of PYMES sector The construction due to the application of this law as well as the payment of the Income Tax Advance, since in July it was necessary to cancel 50% of this advance as well as the payment of the tax by the new law that His payment was due in three installments in the months of June, July and August.
This study concludes that the tax burden on SMEs in the construction sector is very strong that it becomes
difficult to maintain liquidity to operate in their regular activities, in addition to the previously established taxes were affected by the new Law of Solidarity and Citizens Stewardship who have been forced to look for alternatives to fulfill these obligations. |
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