La afectación del flujo de efectivo por la retención del IVA a los consorcios que brindan servicios al sector público en la provincia de Manabí.

Abstract

The research work with the topic "the impact of cash due to the withholding of VAT to the consortia that provide services to the public sector in the province of Manabí" is developed because there are drawbacks in the tax benefits applying the regulations that seek a adequate financial scheme in the flows, as well as the accumulated withholdings of the VAT tax, it being of interest to the community of Junín to know the proper management of the tax culture and the impact that the withholdings on the consortiums would have on the financial statements. Source that occurs in decentralized autonomous governments and public companies. The objective of the research includes evaluating the impact of the effective flow that occurs due to the withholding of VAT within the financial structure of the consortia that provide goods and services to the public sector, in addition to developing a theoretical framework for the management of the flow. cash by the consortia. The applied methodology has a mixed approach, where interviews and surveys are carried out with tax professionals and experts for the proper management of the inconsistencies that arise in the consortia regarding the accumulation of VAT withholdings in the flow and financial statements. . In conclusion, the surveys and interviews carried out will allow adequate management of liquidity with the correct tax regime so that there is sustained control in the recovery of tax credit and withholdings made by the consortia.