Tratamiento contable tributario de la devolución del IVA y su impacto en la liquidez del sector florícola de la provincia de Cotopaxi

This research analyzes the process of refunding the Value Added Tax VAT to exporters of goods and services in the Latacunga canton, Cotopaxi’s province, Ecuador, diagnoses the financial liquidity situation of companies in reference to this process and presents a technical report that gives response...

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Bibliographic Details
Author: Pérez Cedeño, Linda Nicols
Format: master thesis
Status:Published version
Publication Date:2022
Country:Ecuador
Institution:Universidad Laica Vicente Rocafuerte
Repository:Repositorio Universidad Laica Vicente Rocafuerte
Language:Spanish
OAI Identifier:oai:localhost:44000/5574
Online Access:http://repositorio.ulvr.edu.ec/handle/44000/5574
Access Level:Open access
Keyword:Liquidez
Tributación
Empresa
Contabilidad
Description
Summary:This research analyzes the process of refunding the Value Added Tax VAT to exporters of goods and services in the Latacunga canton, Cotopaxi’s province, Ecuador, diagnoses the financial liquidity situation of companies in reference to this process and presents a technical report that gives response to the shortcomings found with the aim of optimizing this process in terms of time and resources. The content of this thesis work is developed in four chapters as follows................