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Incidencia de la Carga Impositiva en la Rentabilidad de las Empresas de Telecomunicaciones en Ecuador

Translated title of the contribution: Incidence of the Tax Burden on the Profitability of Telecommunications Companies in Ecuador

Research output: Contribution to journal › Article

Abstract

The objective of this research was to determine if the tax burden affects the profitability of telecommunications companies in Ecuador. For this purpose, an econometric model was used to test the hypotheses raised H1: the tax burden negatively affects the profitability of companies. of telecommunications in Ecuador, H2: income has a positive impact on the profitability of telecommunications companies in Ecuador. As a sample, companies that provide fixed and mobile internet are considered, registered with the Telecommunications Regulation and Control Agency and in turn categorized as large. The results indicate that the financial profitability of these companies under study are negatively affected by the tax burdens to which they are obliged to pay; on the other hand, it was identified that an increase in income means an increase in profitability. . A contribution of the research is to be able to implement fiscal policies, taking into consideration measures that help companies that belong to this sector, and reach agreements to reduce prices aimed at the consumer.
Translated title of the contributionIncidence of the Tax Burden on the Profitability of Telecommunications Companies in Ecuador
Original languageSpanish (Ecuador)
Pages (from-to)41-55
Number of pages15
JournalProspectivas UTC: Revista de Ciencias Administrativas y Económicas
Volume7
Issue number7
StatePublished - 22 Jan 2024

Keywords

  • Profitability
  • Tax burden
  • Taxes
  • Telecommunications

CACES Knowledge Areas

  • 214A Financial Management

Other files and links

  • Financial, Control, and Management Situation of Organizations (SFCGO)

    Sierra Lara, Y. (Col), Celi Mero, L. D. R. (Col), Paredes Floril, P. R. (Col), Espinoza Rosero, G. B. (PI), Zuñiga Alvarado, M. A. (Col), Issa Morales, E. H. (Col), Zea Villacis, N. M. (Col), Zavala Castillo, L. J. (Student), Tomala Lainez, C. R. (Student), Vera Miranda, L. K. (Student), Gavilanes Calderon, A. J. (Student), Armijos Vizueta, N. S. (Student), Santos Calle, L. F. (Student), Cruz Apolo, A. S. (Student), Gracia Tacuri, J. T. (Student), Daza Murillo, A. N. (Student), Tuarez Collazo, H. D. (Student), De Los Angeles Mite, M. S. (Student), Naranjo Cajamarca, R. A. (Student), Espinoza Alava, D. P. (Student), Guaman Garcia, M. D. P. (Student), Flores Bernabe, F. C. (Student), Idrovo Siavichay, M. Y. (Student), Garcia Contreras, M. G. (Student), Guerrero Jurado, M. G. (Student), Holguin Yunga, P. X. (Student), Mota Alarcon, A. G. (Student), Londa Maldonado, E. M. (Student), Saa Luzardo, J. A. (Student), Merelo Cedeño, M. M. (Student), Vargas Cercado, I. M. (Student), Pilco Chucho, S. D. (Student), Preciado Miranda, A. S. (Student), Arroba Vasquez, M. I. (Student), Cedacero Sanisaca, J. L. (Student), Pinto Robles, F. N. (Student), Villacis Sanchez, D. C. (Student), Quintero Gonzalez, L. J. (Student), Solis Loor, L. C. (Student), Cañizares Rodriguez, B. M. (Student), Barco Vela, N. Y. (Student), De La Cruz Carbo, M. F. (Student), Briones Leon, D. G. (Student), Gutierrez Ayala, D. C. (Student), Caceres Cedeño, A. F. (Student), Macias Lumbano, D. E. (Student), Candelario Pin, A. A. (Student), Ordoñez Arevalo, E. E. (Student), Carrillo Garcia, A. D. R. (Student), Freire Guevara, J. J. (Student), Cevallos Burgos, M. E. (Student), Briones Suarez, S. M. (Student), Chamaidan Arboleda, N. M. (Student), Coronado Viñan, K. M. (Student), Tapia Jaramillo, S. S. (Student), Viter Montalvo, A. J. (Student), Defas Rugel, D. E. (Col), Ortiz Murillo, L. F. (Col), Lopez Muñoz, G. A. (Student), Ordoñez Espinal, K. E. (Student), Santistevan Villao, M. D. L. A. (Student), Narvaez Carpio, C. P. (Student), Aucapiña Villon, D. A. (Student), Maruri Vargas, G. A. (Student), Rigail Cifuentes, M. J. (Student), Lucero Condor, S. E. (Student), Barrionuevo Quiñonez, A. N. (Student), Parrales Rojas, L. P. (Student), Palma San Lucas, J. J. (Student), Albiño Alay, N. L. (Student), Sanchez Cruz, G. E. (Student), Alvarado Romero, Z. S. (Student), Totoy Ballin, J. V. (Student), Jativa Yepez, M. D. L. A. (Student), Castro Solis, C. A. (Student), Franco Rivera, J. A. (Student), Cedeño Lozada, V. A. (Student), Ortiz Coronel, E. R. (Student), Crespin Lazaro, K. R. (Student), Jordan Vera, E. P. (Student), Diaz Lopez, L. E. (Student), Paez Salazar, J. O. (Student), Flores Salazar, D. S. (Student), Moreira Sanchez, D. G. (Student), Paredes España, G. B. (Student), Sanchez Andaluz, J. J. (Student), Huayamave Bustos, J. X. (Student), Perez Alava, E. L. (Student), Olivos Cadena, J. A. (Student), Rodriguez Meca, M. S. (Student), Zambrano Montalvan, D. E. (Student), Coloma Alvarado, N. N. (Student), Pauta Ochoa, S. L. (Student), Morillo Silva, D. R. (Student), Montaño Garces, Y. Y. (Student), Arevalo Cedeño, N. P. (Student), Ramirez Vera, A. N. (Student) & Rivera Moreno, M. G. (Student)

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