Efectos de la aplicación del artículo 4 de la resolución nro. nacdgercgc20-00000004 de la ley orgánica de simplificación y progresividad tributaria (referente contribución única y temporal de sociedades con ingresos mayores a usd 1 millón en el año 2018) en las medianas empresas ubicadas en la parroquia Sangolquí del cantón Rumiñahui en el periodo 2020.

Abstract

The Single and Temporary Contribution that refers to the Organic Law of Simplification and tax progressivity was made as a financial economic relief, which was applied to all those companies that have had revenues greater than one million dollars in the fiscal period 2018, it has to be canceled during the years 2020 , 2021 and 2022, the payment will be made annually, so this academic article aims to show what have been the effects that have arisen in medium-sized companies that have incomes over one million dollars, located in Sangolquí, Rumiñahui Canton. Through a quantitative research which allows a correct assessment of the economic implications that organizations incur to cover the payments of the contribution.