SciELO - Scientific Electronic Library Online

vol.14 número2Determinación del ángulo óptimo de generadores de vórtices construidos en aletas venecianasRecursos de información para pacientes en la era digital: un nuevo escenario para la promoción de salud índice de autoresíndice de materiabúsqueda de artículos
Home Pagelista alfabética de revistas  

Servicios Personalizados



  • No hay articulos citadosCitado por SciELO

Links relacionados

  • No hay articulos similaresSimilares en SciELO


Revista Universidad y Sociedad

versión On-line ISSN 2218-3620


GUILLIN LLANOS, Ximena Minshely; ELIZONDO SALTOS, Adolfo  y  CARDENAS ZEA, Miriam Patricia. Analysis of the financial impact of the tax regime for micro enterprises: case study commercial company, Ecuador. Universidad y Sociedad [online]. 2022, vol.14, n.2, pp. 361-368.  Epub 02-Abr-2022. ISSN 2218-3620.

The Computer Technologies Company, dedicated to provide the city of Babahoyo, computer equipment, technology, and computer education services, since March 24 of 1994, its objective or mission, is to be leaders in marketing and distribution of technology products and maintenance thereof, in teaching services with computer training courses, hosting and data protection consulting. Becoming a micro-company that not only offers products and services, since it provides a global solution to companies, professionals, business managers and individual users locally and nationally. The Computer Technologies Company, currently lives with the problem of the lack of adequate tax planning, which has led to the same, not handle in a timely manner the profits generated by the business, and in turn, do not have a reliable source to turn to when evaluating a new investment or purchase of goods, prohibiting him to know the true profitability of its activity. The purpose of this research work is to highlight the importance of proper business planning and to evaluate its relevance or impact when applied correctly in the tax area.

Palabras clave : Tax Regime; tax system; accounting; taxation; microenterprise; tax planning.

        · resumen en Español     · texto en Español     · Español ( pdf )