USO E IMPORTANCIA DE LOS IMPUESTOS RETENIDOS EN EL GIRO DEL NEGOCIO EN LAS EMPRESAS FAMILIARES PYMES DEL SECTOR DE LA CONSTRUCCIÓN DE LA CIUDAD DE GUAYAQUIL

Abstract

This paper deals with the importance and use of taxes withheld for family SMEs in the construction sector of the city of Guayaquil, which implies that there are several disadvantages in case of not making adequate decisions, mainly financially. because it would fall on the lack of liquidity produced by the inappropriate use of money product of taxes withheld by the company. Reference will be made to concepts, definitions based on articles found within the Legal Norms in force in Ecuador, as well as authors of books and opinions in previous publications. The method used is the interview with managers and owners of SME construction companies in the city of Guayaquil to obtain information. Likewise, the implementation of a tax and financial plan that will allow the administration and reasonably accurate supervision of the resources destined for the obligations with the tax administration and therefore for the operation of the business has been proposed. Finally, for the results obtained in the interviews regarding the coincidences of financial problems that have the SME construction companies of Guayaquil when a provision of the money is not made to pay taxes, it was concluded and recommended that there be a person expert in tax planning the which will be responsible for proposing tools that would mitigate this problem, which would generate competitive advantages for the company.