Incidencia financiera – tributaria de las sociedades por acciones simplificadas (SAS) de la ciudad De Quito

Abstract

This article proposes an analysis of thefinancial and tax impact of Simplified Joint Stock Companies (SAS) in the city of Quito during the period from 2021 to 2023. The research employs a mixed-methods, descriptive-exploratory, cross-sectional approach post-pandemic, based on the implementation of the law that allowed the creation of this type of company. Utilizing financial and statistical databases provided by the Superintendence of Companies, Securities, and Insurance (SCVS) and contrasting these with statistical data on the number of companies provided by INEN, as well as information from similar studies used as a reference framework. Additionally, a questionnaire was administered as a survey to officials of theseorganizations to determine relevant factors that stakeholders consider important in the financial, tax, and administrative management of SAS. Through an inductive, analytical, and systemic methodology, significant financial and statistical findings were obtained using the SPSS program. The data allowed for the conclusion that these companies have grown in significant numbers, and this growth is not due to fiscal benefits, which are not significantly related to the improvement of their profitability. Instead, it is attributed to other factors such as adequate regulations and policies, the search for funding sources, economic environment, training and development, and good competitiveness in the market, which have led to sound decisions that improved their financial management with minimal contribution from the tax aspect