Impacto en la liquidez de las cooperativas de producción radicadas en la ciudad de Quito por la exoneración del impuesto a la renta de acuerdo con el régimen simplificado para la economía popular y solidaria periodo 2015-2018

Abstract

This article delves into the relevance of having a differentiated fiscal policy, develops the significance of control and supervision of organizations in the non-financial sector by the Superintendence of Popular and Solidarity Economy (SEPS), which manage to benefit from tax regulations imposed by the National Government of exemption from income tax, provided that they reinvest their utility in the organization at the end of the fiscal period. Through the compilation of information obtained from the Internal Revenue Service (SRI) corresponding to the income tax caused of the Superintendence of Companies, documentary research and the review of similar studies, through descriptive analysis, the status of liquidity of the production´s cooperatives located in the city of Quito was analyzed during this article. Preliminarily, is summarized the trajectory that organizations in the popular and solidarity economy have had through the years for their institutionalization. When evaluating the results, consequently the results allow to conclude, that most of the production cooperatives based in the city of Quito take advantage of the incentive of exemption from income tax compared to other years in accordance with the benefit of Simplified Tax Regime of Ecuador (RISE). The financial analysis was based on the calculation of the financial liquidity indicators that express that the non-financial cooperatives have support in their current assets to be able to fulfill their short-term obligations and have the ability to reinvest their profit at the end of the period in assets productive for the entity.