Análisis del impacto tributario financiero debido a cambios en los precios en las empresas exportadoras de banano en la ciudad de Guayaquil.

Abstract

The objective of this research work is to analyze the financial tax impact due to the price changes of bananas in exporting companies in the city of Guayaquil during the 2016-2019 period, in order to confirm whether this Law really benefits small and medium-sized companies so that they present greater liquidity compared to previous years. A descriptive research was carried out that maintains a qualitative approach. We take as an example of the situation the company Avila Enterprise Avilenter S.A. analyzing their financial statements during said period. Several exporters and producers who are experts on the subject and who have been involved in this issue during this period were interviewed to analyze and calculate the financial indicators of four banana exporting companies. It was concluded that the laws currently implemented do not consider the relationship between producer - exporter, exporter - client, especially the competitive situation with the prices offered in other countries whose prices are lower since they are not compromised by the tax on income to the banana sector.