Efecto de la carga tributaria del impuesto a la renta en la situación financiera de las empresas del sector automotriz del Ecuador

Abstract

This study analyzes the impact of the Income Tax burden on the financial situation of companies in the automotive sector in Ecuador during the period 2019-2023. A quantitative analysis was carried out using data from the Superintendency of Companies, Securities and Insurance, focusing on the indicators of liquidity (current ratio), profitability (ROA and ROE) and the Income Tax burden. The methodology applied was based on a non-experimental design with a quantitative approach of descriptive scope and correlation, in which the population was made up of active companies in the G sector, totaling 166 companies, only large and medium-sized companies that have presented balance sheets during the period detailed above. The results show that, although the tax burden has fluctuated significantly in the last five years, its effect on key financial indicators is not statistically significant. It is concluded that operational and market factors have a greater impact on the liquidity and profitability of the Ecuadorian automotive sector than the tax burden of Income Tax.