Impacto del impuesto a la renta único en la rentabilidad y liquidez del sector bananero de la provincia de Los Ríos, período 2018 – 2019.

Abstract

The objective of this research is to analyze the Single Income Tax and its impact on the profitability and liquidity of the banana sector in the province of Los Ríos, during the 2018-2019 period. Situation generated from the implementation of an exclusive tax for banana companies that, unlike the general regime, levies a tax on income and not on income (profits). In this context, a literature review was carried out to understand the fundamentals of this tax based on tax theories such as tax dissuasion and compliance, but also on the financial structure and business growth since, in the first instance, it is presumed that this tax could be higher than that paid under the general regime. To verify this, a descriptive research was carried out, with a mixed approach, because the financial statements of a particular company belonging to this sector were reviewed, and the liquidity and profitability indices were calculated under the two scenarios to establish the impact of the Tax. to the Single Income in relation to the Income Tax of the general regime. In addition, the opinion of five experts in the tax branch was considered to express their experience regarding the single regime and support the importance of this investigation.