Análisis del régimen impositivo para microempresas en lo referente a la tarifa del 2% de Impuesto a la Renta sobre ingresos brutos del ejercicio fiscal en las empresas dedicadas a la venta al por mayor de banano y plátano en el cantón El Carmen durante el periodo 2020.

Abstract

The objective of this research report is to analyze the financial effects that the COVID-19 pandemic caused on the Tay Fu S.A. Company`s merchandise. By December 31, 2020, the consequences were reflected in aspects related to purchases, VNR analysis, internal control, gross margin, and financial indicators. Therefore, a descriptive, analytical, and comparative methodology was applied with a qualitative approach, using techniques such as the interview with the General Manager, General Accountant, and Head of Merchandise, as well as the application of an internal control questionnaire. Regarding purchases, there was a decrease compared to 2019 and 2018, directly related to the pandemic and delays in the arrival of goods. On the calculation of the net realizable value, an analysis was carried out on a sample of the items with the most representative balances and with the highest turnover, to determine the effects of the pandemic on the valuation of the goods. Researching about internal control, a moderate risk was evidenced, directly related to the lack of policies and procedures for merchandise, which affected its control from April to July, considered the most critical for the Company. Regarding the contribution margin, the planned percentage of growth was not met, but the same number of sales from the previous year was maintained. Finally, the incidence of the pandemic on the financial indicators of liquidity, profitability, indebtedness, acid test, turnover and inventory permanence were analyzed.