Crecimiento empresarial y análisis de variables contables de las sociedades en Ecuador: 2006-2015
Loading...
Date
2017
Authors
Journal Title
Journal ISSN
Volume Title
Publisher
Abstract
This paper makes an analysis of the aggregate accounting information of the companies, to determine if there are significant differentiations in the main variables,reflected in the accounts of the State of Profits and Losses; and, from the Balance Sheet,during the period 2006 to 2015, at the level of the provinces of Ecuador. The period under review has been characterized as favoring public investment in education, health, telecommunications, infrastructure (hydroelectric power stations, roads, etc.) as necessary conditions to improve systemic competitiveness and access to markets; and has also privileged the greater participation of the state in institutional life. The international environment of the decade analyzed reflects periods of crisis (2008); years with high international prices and years with low prices (from the end of 2014 and 2015) of the main export product (oil); As well as years with low prices of other export goods (flowers, coffee, shrimp), to which are added devaluations of the currencies of the main export destinations, situations that have impacted on the development of the Ecuadorian economy and its firms, particularly in the companies linked to these economic activities.
Resumen
El objetivo de la investigación es determinar las principales modificaciones en la estructura del impuesto a la renta en Ecuador y en su relación con el producto interno bruto y financiamiento del presupuesto del gobierno central, comparando el periodo 2008 – 2015 (abril) con el período 2000 – 2007. Se analiza las principales modificaciones legales, la relación con el producto interno bruto y con el presupuesto, la estacionalidad de la recaudación, la recaudación en las principales provincias, en las principales actividades económicas, por tipo de contribuyente, por personas naturales y empresas, por sector privado y sector público,el sistema de facturación, la transparencia de la información, la progresividad y capacidad redistributiva, la evasión, entre otros
Keywords
Variables contables