Los impuestos y su impacto en el desarrollo de las pequeñas y medianas empresas en el Ecuador.

Abstract

This paper presents an analysis of the tax burden, which must be borne by small and medium enterprises to consider the economic impact of taxes, for which purpose it seeks to determine the impact of taxes and their application on the sustainable development of Small and Medium Enterprises. (PYMES) in the Ecuadorian economy, in order to know if the tax burden affects their development, due to the taxes established by the government, since these companies are the main source of employment, for which a Descriptive methodology research to determine the analysis of the impact of taxes because the income they have is reduced by a high percentage for the payment of tax obligations, making use of the compendium of information expressed in qualitative terms obtained through a documentary analysis. Braining as a result a negative impact that are assumed and supported by the Small and Medium companies, which has an unfavorable impact on their financial situation, the tax burden of the taxes directly affects the profitability of the companies in the sense that they obtain a lower margin of profitability restricting, its levels of growth, sustainability, development, competitiveness and discourages investment.