Impacto de la resolución NAC-DGERCGC21-00000037 sobre retención del 100% del IVA por parte de los Gobiernos Autónomos Descentralizados Parroquiales Rurales del cantón Cuenca

Abstract

As a result of recent tax reforms, under RESOLUTION NAC-DGERCGC21-00000037, this article examines the impact on the Parish Decentralized Autonomous Governments of the Cuenca canton. The new procedure, which involves the retention of 100% of the Value Added Tax (VAT) on acquisitions, ensures that funds remain within the entity, without being transferred to the Internal Revenue Service (SRI). This analysis is based on the financial statements of each entity, using contingency table and linear regression models. The results, qualitatively classified, assess the liquidity, solvency, and budget execution of the parish-level Autonomous Decentralized Governments (GADs). The implementation of the resolution demonstrates its success in improving the liquidity of the Decentralized Autonomous Governments, providing additional resources for their current expenses. This change translates into a slight increase in their liquidity levels and a poor relationship of these revenues with the execution level of the analyzed entities.