Efecto de la aplicación de la LEY ORGÁNICA PARA LA REACTIVACIÓN DE LA ECONOMÍA, FORTALECIMIENTO DE LA DOLARIZACIÓN Y MODERNIZACIÓN DE LA GESTIÓN FINANCIERA en lo referente al Artículo 1 numeral 11 literal c que indica: c) A continuación del último inciso del literal b) del numeral 2, agréguese el siguiente inciso; "Las sociedades, las sucesiones indivisas obligadas a llevar contabilidad y las personas naturales obligadas a llevar contabilidad no considerarán en el cálculo del anticipo, exclusivamente en el rubro de costos y gastos, los sueldos y salarios, la décimo tercera y décimo cuarta remuneración, así como los aportes patronales al seguro social obligatorio." en las empresas constructoras ubicadas en el centro norte del Distrito Metropolitano de Quito.

Abstract

The objective of this research work is to identify the effect that can be caused by legal regulations issued directly by the Government and approved by the Assembly to companies in the construction area located in the northern sector of the city of Quito. The study collects information from five of the most important construction companies in the city that carry out their projects in the northern sector of the city of Quito, from which many projects that make this area the financial and economic matrix of the capital. In addition, the study provides information on a specific part of the legal regulations that directly affects companies in the calculation of the income tax advance, in which, the change in certain important components for their calculation, directly affect the result of the advance that these should pay to the treasury. It was observed that in this way the construction companies become more competitive and have better conditions to continue building important projects since there is a significant decrease in the calculation with the non-inclusion of wages and salaries, thirteenth remuneration, fourteenth remuneration and employer contributions.