Análisis de la incidencia del impuesto a la renta en la situación financiera de las empresas del sector automotriz ecuatoriano. Período 2016-2017.

Abstract

The present research pretends to analyze the influence of taxes payment in the financial situation of the Ecuadorian automotive industry. The research method used is deductive and it is directed to a multiple regression that measures, through ordinary least squares (OLS), the level of incidence of taxation on the financial situation of the companies of the automotive industry (in the present case, determined by the gross profit, and total taxes payments). Besides, the study presents a quantitative approach with information gathered from secondary sources: the Income and Revenue Service Agency (SRI) and the Superintendence of Companies. On the other hand, the research has been thoroughly supported by previous and similar studies, economic theories, laws, concepts and references that cleared up the scope of the problematic situation proposed herewith. Since that this type of programs can be performed regressions with cross-sections data, the use of the Statistical Package for the Social Science Software (SPSS), has been of an invaluable aid for the elaboration of charts and graphs. In conclusion, the research determines in a quantitative manner, and through advanced statistical processes using a representative sample; that there exists a causal relationship between the total taxation payments and the financial situation of the automotive industry companies