Análisis del impacto del anticipo del impuesto a la renta en el desarrollo competitivo de las Mipymes del sector de cuero y calzado de la zona 3, período 2010 – 2013

Abstract

This Masters thesis evaluates the impact of the advance income tax in the competitive development of MIPYMES in the leather and footwear industries zone 3. It is based on the analysis of the advance payment of income tax I the productive sector of provinces like Cotopaxi, Tungurahua, Chimborazo y Pastaza. However, the study focuses on the province of Tungurahua, which is where the main MIPYMES engage in the economic activities of tannery and shoemaking. The result of this work is a form to evaluate variables that help to determine the competitive development in which this sector operates: i) production, ii) employment, iii) technology, iv) sales, v) utilities and compare it with the MIPYMES´ enterprises perception about the advance payment of income tax. This research investigates ways in which the different public entities may adopt new policies for tax administration in order to benefit the MIPYMES sector in the country, because the results of this work show the problems that exist and the potential to improve competitive development.