Análisis del efecto de la remisión y reducción en los indicadores financieros de empresas del sector de la construcción en Guayaquil.

Abstract

A country in economic recession implies a reduction in the production of goods, services, consumption, investment and unemployment where the State, as the main actor of the economy, implements various types of financial reforms to stop de macro economy problem to start recovering to reach the desired macroeconomic boom, where the Gross Domestic Product reaches an optimum level of productivity that means sustainable development for a country. The government authorities, in order to start stabilizing the economy, introduce a legal reform with economic aspects to promote production, investment, employment and tax stability. This law helps the elimination remittance of interest, fines and surcharges on tax obligations in this way generate a reciprocal effect with taxpayers to increase liquidity and generate a financial well-being for both parties as actors of economic productive society. The implementation of this forgiveness helps to cover the budget deficit of the government and, also generating a saving on penalties in the taxpayers that benefit in their operation, and as a reference the calculation of financial indicators in the construction sector will be developed to demonstrate how this remittance contributes financially to this type of companies that have decreased their activities in recent years generating a decrease in the GDP of Ecuador.