EL PAGO DEL ANTICIPO DEL IMPUESTO A LA RENTA Y SU INCIDENCIA EN LA LIQUIDEZ DE LAS MICROEMPRESAS DE LA CIUDAD DE PORTOVIEJO EN EL AÑO 2017

Abstract

Taxes are income for the state, whose purpose is to increase public income, then be returned to the public in works that contribute to improving the quality of life of its inhabitants and the development of the country. It is for the foregoing in the previous paragraph that it was analyzed whether the payment of the Income Tax Advance affects the liquidity of the microenterprises of the city of Portoviejo, since having an excess of tax burden in the companies and more in which Just beginning, it can cause its bankruptcy or its final closure for the different taxes, fees and contributions to which they are subject. The payment of the Income Tax advance affects the liquidity of microentrepreneurs, and in general to all taxpayers who pay this tax, for reasons that the owners can not pay the amounts determined in their declaration in July and September, since by not closing the fiscal year, all collections and payments to their customers are not made in full, in addition, in these months are the most investment must be made to obtain income and profitability at the end of the year, affecting this payment in its liquidity.