Análisis de la liquidez empresarial y su impacto en el cumplimiento tributario de las PYMES del sector pesquero del Guayas.

Abstract

Through this research, the relationship between financial liquidity and the payment of taxes on small and medium enterprises in the fishing sector of Guayas was analysed. Over time, the variability of financial liquidity has an impact on their ability to comply with their tax obligations. The analysis seeks to examine how the availability of liquid assets and the financial management of the SMEs influence their capacity to respond to tax obligations, demonstrating that this can have a significant impact on individual companies as well as on the national economy in general. The research used the balance sheets and income statements that companies submit to the Superintendence of Companies and the Internal Revenue Service. With these financial documents it was concluded that SMEs are affected by the payment of taxes, because they do not maintain a robust financial liquidity.