Análisis de la recaudación de tributos mineros en las pymes en la provincia de El Oro.

Abstract

The case study analyzes the taxation of small and medium enterprises (SMEs) in the province of El Oro, which seeks to contribute and fulfill the objective of this research, which is to analyze the taxation of mining taxes in small and medium enterprises in the province of El Oro. For this reason, the importance and research relevance of this case analysis details the understanding of taxation in the mining sector, by exploring how taxes impact these companies, valuable knowledge is added that can be used by both academics and professionals, the research also provides guidelines for improvement such as the development of tax planning in organizations that although it is not mandatory, it is of utmost importance that companies perform it because they can control their taxes and the payment of the same. The research was carried out by reviewing theoretical references in the literature, under a positivist paradigm focused on seeking absolute truths through deductive and quantitative methods, focusing on causality and avoiding the inclusion of subjective values that may distort the results. When analyzing each tax, rate and contribution, it became evident that making a comparison between SMEs, medium-sized companies have the highest tax burden; however, small companies also face the same situation. Thus, a high tax burden can significantly limit the reinvestment capacity and growth of companies, affecting their sustainability and investment in the mining sector. Although the higher the taxes, the higher the revenue for the state, it is not entirely beneficial, because this can generate that entrepreneurs do not want to invest in new explorations or mining developments, which could have a negative effect on mineral production and the economy of an entire country.