Impuesto único al sector bananero en el Ecuador: análisis de rentabilidad y liquidez.

Abstract

The commercialization of bananas throughout Ecuadorian history has taken a leading role in its economy, becoming a productive sector that has become dynamic over the years, in addition to converting it as an important contribution of income for the Ecuadorian state. Likewise, the government has varied its legal norms which are adjusted to the socio-economic reality of the country to predict a positive result. By joining both situations and recognizing the banana sector as one of the main approaches for the government due to its economic participation, the reform for the creation of the tax is raised so that it is applied exclusively to the banana sector called the Single Income Tax. The objective of the investigation is to present the incidence of the payment of the single income tax in the financial statements of the company obtained in the 2016-2018 period. Refute the statement on the negative influence of taxes levied on a commercial activity with respect to its liquidity and profitability in banana companies, so based on the financial information provided by the Financial Statements of the company Banaplus SA, the respective calculations that demonstrate a profitable performance, and discarding the idea of a downward attribution on the balance sheets due to the application of the single banana tax.