ANÁLISIS DE LOS TRIBUTOS SECCIONALES Y CONTRIBUCIONES ESPECIALES, SOBRE EL FLUJO DE EFECTIVO DE LAS EMPRESAS PYMES DEL CANTÓN DURÁN, CASO PRACTICO: CEYM, COMPAÑÍA ELECTRICA Y MECANICA S.A.

Abstract

This paper deals with the analysis of the sectional taxes, such as, municipal patent, 1.5 per thousand, and contribution to the Superintendence of Companies and its impact on the cash flow of the Small and medium enterprises, based on the case of the company CEYM, Compañía Eléctrica y Mecánica SA; whose significant impact is on the company's liquidity, generating interest and fines that represent a non-deductible expense, likewise, the lack of consideration of these items in the general budgets and projected flows, do not allow the use of resources to be viable properly at the time of payment of taxes. Finally, it was concluded and recommended that to avoid affecting the flow of the company, it is important to make the monthly accounting provisions of these taxes and cash savings representative of the provision to minimize the impact when the payment of taxes and contributions is presented.