Análisis del impacto del anticipo del impuesto a la renta en la liquidez de las clinicas que forman parte de las PYMES en la ciudad de Cuenca, en el período 2009-2012. Caso práctico Clínica Santa Cecilia

Abstract

ABSTRACT This Thesis explains the analysis of the impact of advance payment of Income Tax on the solvency of clinics that belongs to PYMES in the city of Cuenca. We took Santa Cecilia Clinic for our analysis, which is an institution devoted to the diagnosis and care of outpatients in the city. In this facility we developed the study of solvency for the advance payment of Income Tax for the period 2009 – 2012. We also perform a research, through a survey to know about the impact of solvency that has causes the continuous changes in Tax Regulations in PYMES clinics located in the city of Cuenca. At Chapter I we present a brief history of the clinic of which we are doing our research about, and a theoretical foundation in which we explains concepts and articles of the Tax Regulation, based in the advance payment of Income Tax . At Chapter II we analyze the impact of the advance payment of Income Tax in Santa Cecilia Clinic through the enforcement of liquidity Index, as well as, an investigation through a survey, in order to interpret the results that were done in PYMES clinics in the city of Cuenca. At Chapter III we end up with conclusions and recommendations that were gotten in the development of our thesis.