Revisión de los impuestos corrientes de la empresa Surgalare S.A. de la ciudad de Guayaquil, en los periodos 2020 – 2021.
| dc.contributor.advisor | Andrade Valenzuela, Pedro Pablo | |
| dc.contributor.author | Moncerrate Plaza, Carlos Moisés | |
| dc.date.accessioned | 2023-05-20T20:44:22Z | |
| dc.date.available | 2023-05-20T20:44:22Z | |
| dc.date.issued | 2023 | |
| dc.identifier.uri | http://dspace.utb.edu.ec/handle/49000/13771 | |
| dc.description | Surgalare S.A., is a company dedicated to the processing and sales of non-metallic waste and waste, such as paper, plastics, among others, which are converted into secondary raw materials, was incorporated and registered on August 15, 2011, beginning its operations in October 2011. The sub-line of investigation to which this case is related is "Financial, Tax and Social Commitment Management" since the analysis focuses on registration and compliance with current taxes. The methodology to be used is descriptive and quantitative, since the financial statements analyze and report the characteristics that were observed in the current taxes of said company in the periods 2020 and 2021, whose information is downloaded from the superintendency of company securities. and insurance, the same one that was uploaded by the external auditors hired by the company and complemented with the one acquired in other reliable digital platforms which provide the necessary information to carry out the present study, thus we find the causes of the impact that was generated with the which proceeded to analyze the information presented. The review of the current taxes of the company Surgalare S.A. It allows analyzing the economic magnitude of the obligations incurred with the state through the regulatory entity, therefore in this case study its main tax disbursements such as VAT and income tax will be addressed. | es_ES |
| dc.description | Surgalare S.A., is a company dedicated to the processing and sales of non-metallic waste and waste, such as paper, plastics, among others, which are converted into secondary raw materials, was incorporated and registered on August 15, 2011, beginning its operations in October 2011. The sub-line of investigation to which this case is related is "Financial, Tax and Social Commitment Management" since the analysis focuses on registration and compliance with current taxes. The methodology to be used is descriptive and quantitative, since the financial statements analyze and report the characteristics that were observed in the current taxes of said company in the periods 2020 and 2021, whose information is downloaded from the superintendency of company securities. and insurance, the same one that was uploaded by the external auditors hired by the company and complemented with the one acquired in other reliable digital platforms which provide the necessary information to carry out the present study, thus we find the causes of the impact that was generated with the which proceeded to analyze the information presented. The review of the current taxes of the company Surgalare S.A. It allows analyzing the economic magnitude of the obligations incurred with the state through the regulatory entity, therefore in this case study its main tax disbursements such as VAT and income tax will be addressed. | es_ES |
| dc.description.abstract | Surgalare S.A., es una empresa dedicada al procesamiento y ventas de desperdicios y desechos no metálicos, tales como papel, plásticos, entre otros, los cuales son convertidos en materias primas secundarias, se constituyó y se registró el 15 de agosto del 2011, comenzando sus operaciones en octubre del 2011. La sub línea de investigación con la que este caso se relaciona es “Gestión financiera, Tributaria y Compromiso Social” puesto que el análisis se centra en el registro y cumplimiento de los impuestos corrientes. La metodología a emplear es de tipo descriptiva y cuantitativa, puesto que en los estados financieros se analizan y relatan las características que se observaron en los impuestos corrientes de dicha empresa en los periodos 2020 y 2021, cuya información es descargada de la superintendencia de compañía valores y seguros, la misma que fue subida por los auditores externos contratados por la compañía y complementándose con la adquirida en otras plataformas digitales fidedignas las cuales brindan información necesaria para llevar a cabo el presente estudio, así encontramos las causas del impacto que se generó con la que se procedió analizar la información presentada. La revisión de los impuestos corrientes de la empresa Surgalare S.A. permite analizar la magnitud económica de las obligaciones incurridas con el estado a través del ente regulador, por ende, en este caso de estudio se abordará sus principales desembolsos tributarios como el IVA y el impuesto a la renta. | es_ES |
| dc.format.extent | 27 p. | es_ES |
| dc.language.iso | es | es_ES |
| dc.publisher | Babahoyo: UTB-FAFI. 2023 | es_ES |
| dc.rights | Atribución-NoComercial-SinDerivadas 3.0 Ecuador | * |
| dc.rights.uri | http://creativecommons.org/licenses/by-nc-nd/3.0/ec/ | * |
| dc.subject | Impuestos Corrientes | es_ES |
| dc.subject | Empresa privada | es_ES |
| dc.subject | Control | es_ES |
| dc.subject | Tributos | es_ES |
| dc.subject | Procesamiento de desechos no metálicos | es_ES |
| dc.subject | Cumplimiento tributario | es_ES |
| dc.title | Revisión de los impuestos corrientes de la empresa Surgalare S.A. de la ciudad de Guayaquil, en los periodos 2020 – 2021. | es_ES |
| dc.type | bachelorThesis | es_ES |
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