Análisis del efecto del anticipo del impuesto a la renta en los indicadores financieros del sector camaronero en Machala en el periodo 2018-2019.

Abstract

This research work aims to analyze the effect of the income tax advance on the financial indicators of the shrimp sector in Machala, through a comparative analysis between the periods 2018-2019, to present proposals that benefit its economic development. A conclusive descriptive research was carried out with a qualitative approach, non-probabilistic sampling using the case method in the shrimp company ABC SA in the north of Machala. Interviews were conducted with company staff and financial indicators were calculated contributing to data collection, which allowed an analysis of the effect of advance payment. It is concluded that the current government does not consider the real situation of the sector to which the companies belong, however, the company ABC SA did not reflect an affectation, because it had liquidity for the payment of this tax. However, strategies that allow the boom in the aquaculture sector have to be implemented.