ESTUDIO DE LOS ESTADOS FINANCIEROS DE CASA LULU S. A. PARA EL ANÁLISIS DE LOS VALORES PAGADOS POR TRIBUTOS.

Abstract

This paper develops the analysis of the Financial Statements of CASA LULU SA, a family business established in Ecuador, the company must pay other state and municipal taxes that are sometimes not part of the productive activities of the company, or the tax paid exceeds the determined value. The hypothesis is that the exit due to taxes reduces liquidity, restricts resources, reduces investment opportunities in productive activities, qualitative and quantitative methodology, Liquidity Ratios, and the Value of Money over time were used in the data. It is necessary to include taxes in the flow of payments together with the disbursement to suppliers and financial obligations, pay taxes on time, have effectively organized processes, be efficient in disbursements, reduce contingencies and extend benefits, the payment of taxes must be a instrument in the decision making of the company with the objective of positively impacting its financial statements.