Análisis del impuesto a la renta de las empresas privadas del sector servicios de la ciudad de Guayaquil años 2017-2021.

Abstract

The objective of this study is to analyze the impact of income tax on the of private companies in the service sector of the city of Guayaquil during the last five years. The research method to be used in the present study was inductive because each of the variables were analyzed in a singular way to later present a conclusion about the payment of income tax in the sector. In addition, the research method was non-experimental because the variables income tax and private sector companies were not manipulated, but were analyzed based on the information collected. The study sample was 30 private companies in the services sector, from which it was possible to conclude that: the tax regime has benefits that encourage the payment of taxes such as a decrease in informality and a better tax culture. However, the constant changes in this regime affect the companies in a moderate and inclusive manner, certain entrepreneurs have found it necessary to acquire external financing to meet their financial obligations.