Impacto del régimen tributario en el nuevo tipo societario sociedad pacciones simplificadas en el Ecuador

Abstract

The Simplified Stock Company (S.A.S.), is a new type of company that came into effect in our country with the promulgation of the Entrepreneurship and Innovation Law, this innovative type of company has the purpose of formalizing the enterprises of Ecuadorians, simplifying the paperwork and requirements that are presented in other traditional types of companies. It is important to carry out a study on the S.A.S. corporate type, due to that, in the present titling work we will address a brief review of its origin, its characteristics and the tax impact that it generates both for the State and for citizens who decide to formalize their ventures. and establish a simplified stock company as a tool for their businesses, taking into consideration the need to improve the economic environment in the country after the COVID-19 pandemic.