Evolución comparativa en el pago del impuesto a la renta de la empresa Acecu S.A. periodo 2020-2021.

Abstract

This research work is based on the analysis of the differences with respect to the payment of income tax in the company ACECU S.A. in the periods 2020 and 2021, its main economic activity is the sale of shrimp, founded in 1983. Until today the company has continued to operate, despite going through a great economic affectation, due to the fact that in 2020 worldwide the economy was hit by the Covid-19 pandemic causing the suspension and even the closure of some businesses, in 2021 it tried to overcome the ravages, reason for which, the State implemented tax reforms to improve tax collection. ACECU S.A. presented liquidity problems, causing the operation of the business to be at risk. All companies around the world must have favorable liquidity to continue operating in the market. ACECU S.A. has planned to achieve economic growth, so it has the disposition to know its liquidity level and the payments it made for income tax, in a complicated time for the productive and business sector. This research has the purpose of evaluating the differences in the calculation of the Income Tax of the company ACECU S.A. 2020-2021, through a study of the causes and the respective comparison of the declarations made, with the purpose of measuring the effects on the liquidity of the business. The respective comparative analysis of the payment of income tax has been carried out, and liquidity has also been measured through the application of the financial liquidity ratios: net working capital, current ratio and quick ratio. In accordance with the variables proposed in this research, the following research modalities are applied: qualitative and quantitative. Qualitative, since it requires the analysis and interpretation of the results, and quantitative, due to the formulas of the financial ratios and the comparative tables of income tax. The methods used are: descriptive method, to detail the differences found as a result of the comparative analysis of the income tax returns, and the analytical method, since the income tax retribution and the effects on the company's liquidity in the mentioned periods are examined, applying tools such as observation, description, critical examination, among others. In addition, the interview technique was used to collect relevant information for the development of the research. During the course of the research, the concept of income tax, tax regime, financial analysis, financial ratios, financial liquidity ratios, and other notions that will guide the procedures and the obtaining of results are presented. The analysis and application of the liquidity ratios show that the income exceeded the costs and expenses of the company, causing the payment of income tax to have a great variation in those periods, in addition the liquidity was unfavorable, that is to say, in the periods 2020-2021 they did not have enough cash to pay their current obligations.