Análisis del anticipo al Impuesto a la renta y su efecto en la liquidez de las personas naturales obligadas a llevar contabilidad en el Cantón Santo Domingo Periodo 2015 - 2018.

Abstract

The objective of the research was to analyze the impact caused by the advance payment of income tax to natural persons obliged to keep accounts, which has generated liquidity problems in companies in the finished construction sector of the Santo Domingo canton, effects prompted by the disbursement of cash such as the cancellation of a tax calculated on a fiscal year in progress, without considering that sales will fall over the months; affecting the negotiations that may be agreed by taxpayers obliged to keep accounting of the sector in question. The payment of the Income Tax in advance entails different scenarios that have caused the lack of monetary fluidity; For this reason, 73 taxpayers are asked questions to later analyze using the Chi-square test that allowed ratifying these events through a qualitative, quantitative approach and observational design without manipulating the variables, simply analyzing the data collected to later issue the conclusions and recommendations to a problem generated. The consequences caused by the lack of liquidity triggered negative effects on 87.70% of taxpayers when carrying out negotiations with suppliers that even to cover the tax obligation, 42.45% had to access the financial system; For this reason, it recommended working with cash flows as a financial management tool together with tax planning as a solution to the events that have arisen.