AFECTACIÓN FINANCIERA DEL INCREMENTO AL IVA EN LAS PYMES DEL SECTOR ASEGURADOR EN EL PERIODO 2016 AL 2017 TRABAJO DE TITULACIÓN QUE SE PRESENTA COMO REQUISITO PREVIO PARA OPTAR EL GRADO DE INGENIERA EN GESTIÓN EMPRESARIAL

Abstract

The purpose of the research is to measure the relationship between the temporary increase of Value Added Tax (VAT) and the financial profitability of SMEs belonging to the Ecuadorian insurance sector. The study is descriptive, exploratory, of deductive logic, with a mixed approach, of non-experimental scope. The type of data is cross-sectional since it has the period 2016 and 2017. The source of data is primary due to the development of surveys to the insurance sector composed of 27 SMEs; and secondary obtained from the report of the Supercias and the Chamber of Commerce. The importance of the development of this research is to serve as a reliable reference source to researchers, CEOs and administrators of insurance SMEs in terms of affecting tax variations to their profitability, motivated by the lack of existing studies in this area.