Impacto da reforma tributária sobre a eficiência financeira das PMEs agrícolas na província de Los Ríos, Equador.
Resumo
O objetivo deste estudo foi avaliar o impacto na eficiência financeira das PMEs do setor agrícola no Equador, após a implementação da lei orgânica para a reativação da economia promulgada em dezembro de 2017. A análise envoltória de dados foi aplicada às PMEs agrícolas da Província de Los Ríos que apresentaram receitas em 2017, 2018 e 2019. Os inputs do modelo foram: receita de vendas, imposto de renda, custos e despesas operacionais, e os outputs foram: margem líquida e lucros antes dos impostos. As pequenas empresas diminuíram sua eficiência no ano de 2018, com uma recuperação em 2019. As empresas de médio porte aumentaram sua eficiência em 2018 e diminuíram em 2019. Devido à variação observada nas entradas e saídas, não se pode concluir que essa diminuição na eficiência se deve exclusivamente ao impacto da nova lei.
Downloads
##plugins.generic.paperbuzz.metrics##
Referências
Amirkhan, M., Didehkhani, H., Khalili-Damghani, K., & Hafezalkotob, A. (2018). Mixed uncertainties in data envelopment analysis: A fuzzy-robust approach. Expert Systems with Applications, 103, 218–237. https://doi.org/10.1016/j.eswa.2018.03.017
Araque Jaramillo, W., & Argüello Salazar, A.J. (2015). Caracterización del proceso de internacionalización de las pymes ecuatorianas. FIR-FAEDPYME International Review, 7(4), 35-46. https://doi.org/10.15558/fir.v4i7.103
Bergner, S., Brrutigam, R., Evers, M. T., & Spengel, C. (2017). The Use of SME Tax Incentives in the European Union. SSRN Electronic Journal, 1-125. https://doi.org/10.2139/ssrn.2910339
Campoverde, J.A.C., Galarza, C.A.R., & Borenstein, D. (2019). Evaluación de eficiencia de cooperativas de ahorro y crédito en Ecuador: aplicación del modelo Análisis Envolvente de Datos DEA. Contaduria y Administracion, 64(1), 1-19. https://doi.org/10.22201/fca.24488410e.2018.1449
Castañeda Rodríguez, V.M. (2016). La globalización y sus relaciones con la tributación, una constatación para América Latina y la OCDE. Cuadernos de Economía, 35(68), 379-406. http://dx.doi.org/10.15446/cuad.econ.v35n68.52801
Castañeda-Rodríguez, V.M. (2017). La equidad del sistema tributario y su relación con la moral tributaria. Un estudio para América Latina. Investigación económica, 76(299), 125-152. https://doi.org/10.1016/j.inveco.2017.02.002
Comisión Económica para América Latina y el Caribe [CEPAL]. (2016). Internacionalización de las pymes: Innovación para exportar. https://acortar.link/ooXX62
Corporación Andina de Naciones [CAN]. (2009). Resolución 1259 Disposición Técnica para la Transmisión de Datos de Estadísticas Coyunturales de la Industria Manufacturera de los Países Miembros de la Comunidad Andina. https://acortar.link/xBxSrT
Del Olmo-García, F., Domínguez-Fabián, I., Crecente-Romero, F.J., & Del Val-Núñez, M.T. (2023). Determinant factors for the development of rural entrepreneurship. Technological Forecasting and Social Change, 191, 1-14. https://doi.org/10.1016/j.techfore.2023.122487
Detthamrong, U., & Chansanam, W. (2023). Do the trade credit influence firm performance in agro-industry? Evidence from Thailand. Heliyon, 9(3), 1-10. https://doi.org/10.1016/j.heliyon.2023.e14561
Dhir, A., Khan, S.J., Islam, N., Ractham, P., & Meenakshi, N. (2023). Drivers of sustainable business model innovations. An upper echelon theory perspective. Technological Forecasting and Social Change, 191, 1-16. https://doi.org/10.1016/j.techfore.2023.122409
Ferrari, A., Bacco, M., Gaber, K., Jedlitschka, A., Hess, S., Kaipainen, J., Koltsida, P., Toli, E., & Brunori, G. (2022). Drivers, barriers and impacts of digitalization in rural areas from the viewpoint of experts. Information and Software Technology, 145, 1-15. https://doi.org/10.1016/j.infsof.2021.106816
García-Luna, R., & Cardoso-López, D.A. (2020). Factores impulsores de la propensión a innovar y la productividad en los sectores de servicios y la industria manufacturera en Colombia. Revista Escuela De Administración De Negocios, 33-52. https://doi.org/10.21158/01208160.n0.2020.2730
Gur, N., Babacan, M., Aysan, A.F., & Suleyman, S. (2023). Firm size and financing behavior during covid-19 pandemic: Evidence from SMEs in Istanbul. Borsa Istanbul Review, 1, 1-14. https://doi.org/10.1016/j.bir.2023.02.001
Instituto Nacional de Estadísticas y Censos (INEC). (2020). Directorio de Empresas y Establecimientos 2019. https://www.ecuadorencifras.gob.ec/
Jacob, M. (2021). Dividend taxes, employment, and firm productivity. TRR 266 Accounting for Transparency Working Paper, 7(35), 1-19. https://doi.org/10.1016/j.jcorpfin.2021.102040
Laitón Ángel, S.Y., & López Lozano, J. (2018). Estado del arte sobre problemáticas financieras en pymes: estudio para América Latina. Revista Escuela de Administración de Negocios, 2(85), 163–179. https://doi.org/10.21158/01208160.n85.2018.2056
Larios-Francia, R.P., & Ferasso, M. (2023). The relationship between innovation and performance in MSMEs: The case of the wearing apparel sector in emerging countries. Journal of Open Innovation: Technology, Market, and Complexity, 9(1), 1-32. https://doi.org/10.1016/j.joitmc.2023.100018
Le, V., & Valadkhani, A. (2014). Are exporting manufacturing SMEs more efficient than non-exporting ones? Evidence from Australia’s business longitudinal database. Economic Analysis and Policy, 44(3), 310–317. https://doi.org/10.1016/j.eap.2014.07.002
Mantilla-Falcón, M., Ruiz-Guajala, M., Mayorga-Abril, C., & Vilcacundo-Córdova, A. (2014). La competitividad de las pymes manufactureras del Ambato–Ecuador. Revista Panorama Económico, 22(1), 17-30. https://doi.org/10.32997/2463-0470-vol.22-num.0/2014/154
Martínez, Y.U., Arzoz, P.P., & Arregui, I.Z. (2022). Tax collection efficiency in OECD countries improves via decentralization, simplification, digitalization and education. Journal of Policy Modeling, 44(2), 298-318. https://doi.org/10.1016/j.jpolmod.2022.03.003
Matovelle, R., Lecuona, M., & Hernandis, B. (2021). Design and radical innovation from a systemic perspective: The case of industrial Small and Medium-sized Enterprises (SMEs) in Guayaquil-Ecuador. Kepes, 18(23), 49–74. https://doi.org/10.17151/KEPES.2021.18.23.3
Mauss, N.A., Bühner, D., & Fottner, J. (2023). Applicability and limitations of change management for circular economy in manufacturing companies. Procedia Computer Science, 217, 998-1007. https://doi.org/10.1016/j.procs.2022.12.298
Mon, A., & Giorgio, H.R.D. (2023). Technological transformation model for SMEs. Procedia Computer Science, 217, 1076-1085. https://doi.org/10.1016/j.procs.2022.12.306
Monelos, P. de L., Sánchez, C.P., & López, M.R. (2014). DEA as a business failure prediction tool application to the case of galician SMEs. Contaduria y Administracion, 59(2), 65–96. https://doi.org/10.1016/S0186-1042(14)71255-0
Ogawa, K. (2023). Technical inefficiency and firm behavior: A panel study of small and medium Japanese manufacturing firms. Social Sciences & Humanities Open, 7(1), 1-12. https://doi.org/10.1016/j.ssaho.2022.100388
Paradi, J.C., Rouatt, S., & Zhu, H. (2011). Two-stage evaluation of bank branch efficiency using data envelopment analysis. Omega, 39(1), 99–109. https://doi.org/10.1016/j.omega.2010.04.002
Parrilli, M.D., Balavac-Orlić, M., & Radicic, D. (2023). Environmental innovation across SMEs in Europe. Technovation, 119, 1-13. https://doi.org/10.1016/j.technovation.2022.102541
Pereira Bolaños, C.A. (2019). Actualidad de la gestión empresarial en las pymes. Apuntes Contables. 5(24), 39–53. https://doi.org/10.18601/16577175.n24.03
Pindado, E., Sánchez, M., & García Martínez, M. (2023). Entrepreneurial innovativeness: When too little or too much agglomeration hurts. Research Policy, 52(1), 104625. https://doi.org/10.1016/j.respol.2022.104625
Qalati, S.A., Zafar, Z., Fan, M., Sánchez Limón, M.L., & Khaskheli, M.B. (2022). Employee performance under transformational leadership and organizational citizenship behavior: A mediated model. Heliyon, 8(11), 1-10. https://doi.org/10.1016/j.heliyon.2022.e11374
Radicic, D., & Petković, S. (2023). Impact of digitalization on technological innovations in small and medium-sized enterprises (Smes). Technological Forecasting and Social Change, 191, 1-16. https://doi.org/10.1016/j.techfore.2023.122474
Salas-Arbeláez, L., García Solarte, M., & Murillo Vargas, G. (2017). Efecto de la cultura organizacional en el rendimiento de las PYMES de Cali. Suma de Negocios, 8(18), 88–95. https://doi.org/10.1016/j.sumneg.2017.11.006
Servicios de Rentas Internas (SRI). (2018). Sistema Tributario ecuatoriano: Política y gestión.
Sharma, A., Das, N., & Singh, S. P. (2023). Causal association of entrepreneurship ecosystem and financial inclusion. Heliyon, 9(3), 1-14. https://doi.org/10.1016/j.heliyon.2023.e14596
Sohns, T. M., Aysolmaz, B., Figge, L., & Joshi, A. (2023). Green business process management for business sustainability: A case study of manufacturing small and medium-sized enterprises (Smes) from Germany. Journal of Cleaner Production, 401, 1-13. https://doi.org/10.1016/j.jclepro.2023.136667
Stucki, T., Woerter, M., & Loumeau, N. (2023). Clearing the fog: How circular economy transition can be measured at the company level. Journal of Environmental Management, 326, 1-17. https://doi.org/10.1016/j.jenvman.2022.116749
Superintendencia de Compañías, Valores y Seguros. (2020). Ranking empresarial 2017 al 2020. https://appscvsconsultas.supercias.gob.ec/rankingCias/
Tambunan, T. (2019). Recent evidence of the development of micro, small and medium enterprises in Indonesia. Journal of Global Entrepreneurship Research, 9(1), 1-15. https://doi.org/10.1186/s40497-018-0140-4
Teerasoponpong, S., & Sopadang, A. (2022). Decision support system for adaptive sourcing and inventory management in small- and medium-sized enterprises. Robotics and Computer-Integrated Manufacturing, 73(1), 1-22. https://doi.org/10.1016/j.rcim.2021.102226
Tiwasing, P., Clark, B., & Gkartzios, M. (2022). How can rural businesses thrive in the digital economy? A UK perspective. Heliyon, 8(10), 1-8. https://doi.org/10.1016/j.heliyon.2022.e10745
Tobar, L., & Solano, S. (2018). The Importance of Small and Medium Enterprises in the City of Cuenca-Ecuador and their Contribution to the Creation of Employment. Academy of Accounting and Financial Studies Journal, 22(2), 1-17.
Valenzuela-Klagges, I., Valenzuela-Klagges, B., & Irarrazaval, J. (2018). Desarrollo Emprendedor Latinoamericano y sus Determinantes: Evidencias y Desafíos. Revista Pilquen-Sección Ciencias Sociales, 21(3), 55-63. http://revele.uncoma.edu.ar/index.php/Sociales/article/view/2088
Villarreal, F., & Tohmé, F. (2017). Data envelopment analysis. A case study for one Argentinian university. Estudios Gerenciales, 33(144), 302–308. https://doi.org/10.1016/j.estger.2017.06.004
Wongsansukcharoen, J., & Thaweepaiboonwong, J. (2023). Effect of innovations in human resource practices, innovation capabilities, and competitive advantage on small and medium enterprises’ performance in Thailand. European Research on Management and Business Economics, 29(1), 1-13. https://doi.org/10.1016/j.iedeen.2022.100210
Yela Aránega, A., Gonzalo Montesinos, C., & Del Val Núñez, M.T. (2023). Towards an entrepreneurial leadership based on kindness in a digital age. Journal of Business Research, 159, 1-9. https://doi.org/10.1016/j.jbusres.2023.113747
Yin, S., Jia, F., Chen, L., & Wang, Q. (2023). Circular economy practices and sustainable performance: A meta-analysis. Resources, Conservation and Recycling, 190, 1-13. https://doi.org/10.1016/j.resconrec.2022.106838
Zahoor, N., Khan, Z., Meyer, M., & Laker, B. (2023a). International entrepreneurial behavior of internationalizing African SMEs – Towards a new research agenda. Journal of Business Research, 154, 1-17. https://doi.org/10.1016/j.jbusres.2022.113367
Zahoor, N., Zopiatis, A., Adomako, S., & Lamprinakos, G. (2023b). The micro-foundations of digitally transforming SMEs: How digital literacy and technology interact with managerial attributes. Journal of Business Research, 159, 1-12. https://doi.org/10.1016/j.jbusres.2023.113755
Zangara, G., Cosma, A., & Filice, L. (2023). Impact analysis of Industry 4.0 in SMEs: Harmonic innovation as a virtuous evolution for the community development. Procedia Computer Science, 217, 1370-1377. https://doi.org/10.1016/j.procs.2022.12.335
Copyright (c) 2024 Arturo Patricio Mosquera Arévalo, Aida Maribel Palma León, Erika Yessenia Ballesteros Ballesteros
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.