ANÁLISIS DE LOS RIESGOS Y BENEFICIOS DE LAS CARGAS IMPOSITIVAS EN UNA EMPRESA INDUSTRIAL. CASO PLÁSTICOS DEL PACÍFICO S. A. PERÍODO 2013-2017

Abstract

The objective of this study is to analyze the benefits and risks of tax burdens in a manufacturing company in Ecuador, for which case the company of Plasticos del Pacifico SA, belonging to the manufacturing sector, was taken as a case to evaluate that Tax factors affect both positively and negatively. Within the methodology to be used was the survey and the documentary analysis. The survey was conducted to a group of companies in the manufacturing sector, while the analysis document to the company under study. The first tool allowed to determine the general context in which the company develops its activities while the second contributed to move from the general to the particular by understanding what are the main risks and tax burdens that occur in the entity. Among the main results, it was found that the option of reinvesting profits allowed the company to save large amounts in the payment of income tax, while a main risk that the company has is the payment of the income tax advance. Finally, the government must implement policies that encourage investment and the growth of this industry.