Análisis de los impuestos del sector Turístico-Hotelero y su impacto en el desempeño financiero de los hoteles categoría 5 estrellas del Cantón Cuenca

Abstract

The following academic article presents a financial analysis of the taxes that impact the financial performance of the 5-star category hotels in Cuenca Canton, for this purpose longitudinal data obtained through the Statements of Financial Position, Income Statement and other Comprehensive Income in the period 2019-2023 were taken to be analyzed under a quantitative approach through the application of financial indicators such as liquidity, solvency and profitability. In addition, a statistical analysis was applied using the geometric mean, simple linear regression model and Pearson's correlation coefficient to evaluate the relationships between the selected variables: Income Tax, profit, income and equity. The results showed that through these analyses the degree and direction of the relationship between these variables was identified, providing a solid basis for understanding how they are linked to each other in the context studied, determining that the impact of taxes on financial performance is statistically significant, confirming the existence of a direct relationship between the variables. It should be noted that in the aftermath of the COVID-19 pandemic, the hotels studied implemented strategies to address the financial challenges. However, not all hotels were able to generate profits; some continued to operate at a loss due to declining revenues and costs associated with the reactivation of their activities.