Análisis del impuesto al valor agregado y su impacto en las pequeñas y medianas empresas de la ciudad de Guayaquil a partir de la ley reformatoria para la equidad tributaria en el Ecuador

Abstract

The approach of this research is quantitative with an explanatory scope, which will allow evaluating and studying the information obtained, a type investigation was applied, the survey addressed to experts of the companies in areas of research competence was used as a data collection instrument. To determine the reliability of the sample, the Cron Bach Alpha method was used.