La incidencia del Impuesto a la renta en la captación de recursos en las Cooperativas de Ahorro y Crédito en la ciudad de Riobamba – Ecuador, períodos 2012-2016

Abstract

The impact that tax collection has on the economy of a country is significant, either for positive aspects such as economic development or restrictive aspects for specific sectors where costs increase and profits decrease. This research presents the incidence in the income contribution on the collection of resources in the Savings and Credit Cooperatives in the city of Riobamba-Ecuador in the period 2016 - 2018, key year for the projections and determinants of new regulations for the following periods. Work carried out through a qualitative-quantitative, retrospective, cross-sectional, documentary, non-experimental methodology in the analytical and synthetic evaluation of statistical data. The population was made up of the Managers, Accountants and administrative personnel of the main Savings and Credit Cooperatives of different segments registered in the Superintendency of Popular and Solidarity Economy, to whom a variable relationship scheme was applied, relying on their reliability aa through the Likert scale. Concluding that it has existed in percentage terms in each of the chosen institutions, recommending better strategies that involve improving the level of fundraising.