Análisis de los impuestos diferidos y la incidencia en la economía de las pymes en la provincia de El Oro 2020-2023.

Abstract

Small and medium-sized enterprises (SMEs) in Machala face significant challenges in understanding and complying with regulations on deferred taxes. The general objective of this thesis is to analyze the tax management and compliance of SMEs in Machala between 2020 and 2023, focusing on deferred taxes and their economic implications. The methodology used was mixed, combining quantitative and qualitative approaches. Surveys were conducted with representatives of SMEs in Machala, in sectors such as commerce, transportation, bananas, and construction, complemented by in-depth interviews to gain a more detailed understanding of the challenges faced. The conclusions reveal that a significant majority of SMEs have limited knowledge of tax regulations related to deferred taxes, resulting in a high frequency of errors and a considerable workload and resources dedicated to tax compliance.