Análisis de la gestión financiera y tributaria para optimizar la rentabilidad de las aplicaciones digitales de servicio delivery en el mercado ecuatoriano, periodo 2022.

Abstract

This scientific article consists mainly of proposing a financial management model based on the correct tax application in digital service applications in the Ecuadorian market, period 2022. The main objective of this proposal is to develop a model that contributes to the improvement of financial management and tax in digital service applications, with information obtained through the pages of regulatory agencies, companies and guilds associated with the sector, which have historical information on this type of business in the Ecuadorian market. This study was elaborated from a methodology that has a non-experimental research design with which it was possible to obtain an evaluation of the current regulation and financial and accounting control of the applications that provide this kind of service without altering any situation within the market in which it is developed, it was also could was to apply a quantitative approach, which allowed taking advantage of quantitative data in order to obtain a panoramic view of the applications and financial, accounting and tax effects of the phenomenon to be investigated. Finally, the results conclude that the proposed model will allow to optimize the profitability of this type of digital applications.