masterThesis
Análisis del régimen de microempresa versus el impuesto mínimo en la renta y su grado de liquidez: caso ecuatoriano de personas jurídicas
Fecha
2021Autor
Veloz Aguirre, Nora Patricia
Freire Castro, Diego Vicente
Institución
Resumen
This research quantitatively addresses the 2019 tax reform, which incorporates the micro-enterprise regime. To verify the hypothesis, an Anova model is proposed, which verifies that the tax reform negatively impacts the liquidity ratio of the micro-business sector.