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

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.