Relación entre la carga tributaria del Impuesto a la Renta y la gestión financiera de las PYMES comerciales de Guayaquil

Abstract

This research analyzes the relationship between the tax burden of Income Tax (IR) and the financial management processes in small and medium-sized commercial enterprises (SMEs) in the Guayaquil canton. The justification for the study lies in the need to understand how this tax obligation affects the operational planning and financial sustainability of businesses, considering that many face difficulties in complying with IR without harming their liquidity. The general objective was to establish this relationship based on the theoretical analysis of the phenomenon and the diagnosis of the fiscal and financial situation of commercial SMEs through qualitative analysis techniques. The results show significant weaknesses in tax planning, lack of knowledge about tax deductions, and difficulties in complying with IR without affecting payments or investment decisions. It is concluded that there is a direct relationship between the IR burden and the fragility of financial management in the SMEs analyzed, which suggests the need for regulatory reforms, tax training programs, and the strengthening of technical support for this business sector.