Análisis del impacto del anticipo del Impuesto a la Renta en las empresas distribuidoras de productos de consumo masivo en la provincia de Tungurahua para lograr estabilidad de la liquidez

Abstract

The thesis "Analysis of the impact of the payment of income tax" applied to distributors of consumer products in the province of Tungurahua, in order to achieve stability in their liquidity. Research types used are: field, documentary and descriptive literature, and methods are, the Analytic-Synthetic, Inductive-Deductive and Historical-Logical. The techniques used are data survey, the same as those applied to the entire population. With the results raised the development of a draft amendment to the calculation of advance income tax to improve the liquidity of the companies under study, for which an analysis of liquidity ratios of these companies, we identified advance components that affect them, a new formula is proposed and developed drafting reform. It is concluded that the implementation of a reform to advance calculation of income tax, which inventory is not considered within the assets and replace the coefficient of total recordable income by marketing margin, can improve liquidity of the companies distributing consumer products. It is recommended to implement the proposal made as this will improve the liquidity in the distributors of consumer products.