Contabilidad y Auditoria

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    El pago del Anticipo del Impuesto a la Renta en la empresa DISTRIBUIDORA DAMIC
    (2016-07) Alvarez Lluguay, Gabriela Leticia; DT - Medina Guerra, Remigio Antonio
    The constant changes that have been occurring laws and excessive tax burden, have caused inconvenience acquire companies at the time of calculation and payment of taxes; These changes included in the tax regulations lead to several controversies, including representatives of the tax authorities who say that the changes are to eliminate tax evasion because some taxpayers tend to make their statements at zero, and entrepreneurs who report a disagreement with the tax changes because it unleashes a heavy burden of taxes and this causes companies to present a reduced liquidity to continue its productive activities. Thus the company DAMIC presents a financial imbalance because of the high category canceling for an advance on the income tax, thus having insufficient liquidity that generates disadvantages when paying their obligations it has with its employees and suppliers. The company to avoid a work stoppage has to go to Financial Institutions to borrow to meet their current obligations, or turn agree new payment terms with its suppliers. This project is focused on the need for the company to find mechanisms that help provide tax obligations for the company has sufficient financial resources to the timely fulfillment of its obligations it has with the IRS and thus achieve appropriate liquidity.