Impacto tributario del impuesto único en la pequeña productora de banano “El Ahorcado” del cantón Machala del año 2022.

Abstract

The objective of this investigative work is to analyze the impact of the Single Tax on the liquidity of the small banana producer "El Ahorcado". For the application of calculations, information provided by a small producer whose data contributed to fulfill the purpose of this work was used. An analytical-descriptive research methodology was applied with a quantitative approach that was of the utmost importance to reach the respective conclusions. In addition, the data obtained through articles and scientific information served as a basis to execute the research problems and thanks to this, an understanding of the object of study was reached. This paper analyzes the impact of the single tax on the liquidity of the small banana producer "El Ahorcado" in the Machala canton of the province of El Oro. To this end, the causes and effects that the implementation of this tax has generated and the way in which the small producer has faced this situation. The problems found in this case analysis and the conclusions generated from the interpretation of the results obtained through the research tools implemented in the work are reflected.