Browsing by Author "Argotti Naranjo, Cristina Raquel"
Now showing 1 - 1 of 1
- Results Per Page
- Sort Options
Item El anticipo del impuesto a la renta y la liquidez de Automotores de la Sierra S.A.(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-03) Argotti Naranjo, Cristina Raquel; DT - Medina Guerra, Remigio AntonioAutomotores de la Sierra S.A. has been characterized and has excelled in the Sierra Center region for the sale and maintenance service of Chevrolet cars, additionally, the company offers workshop service for vehicles, counting with a highly qualified staff and the infrastructure needed to the customers. For its great commitment and services of excellent quality Automotores de la Sierra S.A. Has positioned itself as the leading company in the regional automotive sector. In recent years Automotores de la Sierra S.A. has shown a decrease in the volume of sales and in the service provision, this problem has led a decrease in their liquidity levels, at the same time, the current tax reforms demand the payment of the advance of the income tax that increases even more the decrease of the levels. This problem has forced the company to seek sources of external financing such as loans of banks to solve the lack of liquidity.This is why the present research aims to provide the company with the application of a tax planning that allows to reduce the impact caused by the payment of the advance of the income tax.