Efecto en el flujo de efectivo por el pago de impuesto renta única en exportadoras de banano de Machala 2018 -2020.

Abstract

In order to cover their budget, countries rely on taxes as the income that will allow them to fund expenses related to social projects and to settle debts they might have with financial organizations. Banana exportation is Ecuador’s second most important productive sector, after oil. As of 2015, this was regulated, separated from the general system of corporate taxation and subjected to a single monthly tax payment. Since then, tax percentages have varied from the 2%, 1.75% and 1.50% based on gross sales. The current percentage is 3%, the taxable income is the value of exports and the only price deducted from this is the value of the fruit, which affects the cash flow and reduces liquidity. The main aim of this research is to determine the extent to which the flat tax payment affected the cash flow of the banana exporting companies in Machala during the years between 2018 and 2020. The research method used in this work was quantitative, descriptive and not experimental. Secondary sources were used to gather information and the analysis came from the Student-t test using the tool SPSS26. This research provides a ground for the conclusion that the flat tax did have a direct impact on the cash flow of the exporting companies, and as a result of this, some of them had to resort to indebtedness in order to keep the cash flow that would let them finance their operational activities. It is advisable that the banana exporting companies enter new markets that will enable them to have not only better prices, but also cover their expenses, including taxes, and exert pressure for new tax policies.