Estudio de factibilidad para la creación de una empresa de asesoría financiera administrativa y tributaria en la ciudad de Macas, Morona Santiago en el año 2022.

Abstract

This project was done to conduct a feasibility study for the creation of a financial, administrative and tax consulting company in the city of Macas, Morona Santiago in the year 2022. The applied research is of an exploratory type since it allowed the researcher to become familiar with and obtain an overview of the current situation regarding the factors that influence the implementation of the project. The research design was non-experimental, with a qualitative and quantitative approach, since the researcher observes the phenomenon as it occurs in its natural context. The population is composed of 7,091 natural people and corporations domiciled in the city of Macas. The technique applied was the survey, which was applied to a sample of 364 taxpayers. The results show that 55.22% of the companies do not have an administrator and/or assistant; however, 60.16% of the respondents indicate that they are obliged to keep accounting records. On the other hand, 92.03% of them do receive or request some type of external advice to comply with their obligations with the control entities, with tax advice being the most requested service. However, there is no registered a company dedicated to providing this type of service. This is why 92.03% of surveyed are interested in creating a company dedicated to providing this type of service. The economic-financial study determined the feasibility of the project, with an Internal Rate of Return (IRR) of 12.4%, it is assumed that the required investment is attractive to investors, since the Minimum Acceptable Rate of Return (MARR) is 10.44%; also, a positive Net Present Value (NPV) of $ 3,149.01 was obtained, these results show that the project is viable.