Browsing by Author "LLugsa Caiza, Silvia Elizabeth"

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    “La devolución del IVA de los exportadores y su incidencia en la liquidez de las empresas florícolas del cantón Latacunga en los periodos 2022 y 2023”
    (Ecuador : Latacunga : Universidad Técnica de Cotopaxi (UTC), 2024-08) LLugsa Caiza, Silvia Elizabeth; Jijón Sánchez, Vanessa Gissel; Villarroel Maya, Ángel Alberto
    The objective of this research was to analyze the effect of the VAT refund on liquidity in flower export companies in the province of Cotopaxi canton Latacunga during the years 2022 and 2023 given the problems faced by the flower company by not requesting the refund of the VAT. VAT. Regarding the methodology, a quantitative approach was used and a documentary analysis was carried out with the purpose of evaluating the regulations, VAT refund procedures and the financial situation of the companies. The descriptive approach facilitated the description of the VAT refund process and its impact on the liquidity of companies. As a population and sample, we worked with 23 companies dedicated to floriculture and export in the Latacunga canton. As a result of the data obtained, it is determined that the VAT refund does influence the liquidity of the flower companies. By analyzing the 23 flower companies, it was possible to obtain that the companies that have the most impact on the liquidity with the VAT refund are the SME Flower Companies Medium with 13% participation of the sector. It should be noted that in the sector in question, only 43.75% of companies exceed the minimum liquidity indicator of 1. In this sense, although the group shows greater liquidity, it is still necessary to work in order to optimize the results obtained.