Sociedades por acciones simplificadas (SAS) y su incidencia en el régimen societario y tributario en la provincia del Azuay – Cantón Cuenca

Abstract

With the creation of a new model of commercial society within the Ecuadorian legislative framework, as a state response to address the current needs of promoting and developing entrepreneurship and innovation, this academic article aims to conduct an analysis of Simplified Stock Corporations and their impact on the corporate and tax regime in the province of Azuay, specifically in the city of Cuenca. The research includes a brief overview of historical background, a comparative analysis of simplicity, benefits, and outcomes regarding the issues raised based on information published by the Superintendence of Companies, Securities, and Insurance, as well as the Internal Revenue Service. Articles, books, and reports published on corporate and tax matters, along with surveys, form the quantitative and qualitative database to be compared and summarized to draw conclusions about the true impact of Simplified Stock Corporations (S.A.S) on society.