Impacto de la amnistía tributaria del año 2018 en las finanzas de las compañías anónimas manufactureras del Distrito Metropolitano de Quito, administraciones zonales Eloy Alfaro y Quitumbe.

Abstract

The investigation analyzes the impact generated on the finances of the anonymous manufacturing companies of the Metropolitan District of Quito of the Eloy Alfaro and Quitumbe zonal administrations that availed themselves of the agreement for the forgiveness of fines, interest and tax surcharges of the year 2018 promulgated in the Reactivation Law Economical. Arguments are presented from the taxpayer's point of view to support the extent to which these referral processes have contributed to improving liquidity and generating a source of savings. The mechanisms that were established by the Internal Revenue Service for the cancellation of taxes by companies, mostly micro, small and medium-sized, are detailed, and the figures that entered the fiscal coffers as a result of the tax procedure are reviewed. amnesty based on a comparison of collections from previous years to identify the increase in funds collected in the period in which these forgiveness agreements were applied. Deductive and descriptive methods and a finite sample were used to obtain the information. The investigation determines that tax forgiveness agreements generate added value in companies and are efficient for the State in raising funds in tax matters, however it is recommended that these processes should be enacted in specific circumstances and not as a policy of periodic application. The most relevant conclusion refers to the benefit that referral agreements represent for the finances of companies in terms of liquidity of their resources, from which the need to improve and strengthen the tax culture and awareness of taxpayers is derived through mechanisms of suitable information from the administration.