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Browsing JURISPRUDENCIA by Subject "Administración tributaria"
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Item Open Access Estudio de los incentivos y beneficios tributarios en la ley orgánica para el fomento productivo, atracción de inversiones, generación de empleo y estabilidad y equilibrio fiscal, en el periodo de agosto del 2018 – febrero del 2019(Pontificia Universidad Católica del Ecuador Sede Ibarra, 2020-02) Cholca Galindo, Joselyn NicoleThe tax incentives contained in the Organic Law for Productive Development, Attraction of Investments, Employment Generation and Fiscal Balance which entered into force on August 21, 2018, was approved by the National Assembly of the Republic of Ecuador with the objective of proposing a sustainable and sustainable economy plan which seeks to propose incentives or tax benefits to attract new reinvestments, whether national or international for the country's productive growth focusing on promoting and managing employment and giving priority to productive economic sectors such as; agriculture, fishing, industry, transportation and exploitation of hydrocarbons among others; whereas the implementation of tax incentives is of great benefit to taxpayers that are the elderly, the people who have their first investment as is the case of SMEs the entrepreneurs of the big companies that exist in the country, and finally to society in general; so that they are updated on the payment of taxes established by the tax rule, so the aforementioned law contains the following tax incentives: absolution of 100% of interest, fines and surcharges of overdue tax obligations as well as obligations due to interest and fines related to vehicle registration, additional deduction of 100% for expenses of commercial promotion and of the Tax of Exit of Currencies for exporters in import of raw materials. Therefore, the validity of the Organic Law of Productive Promotion seeks to guarantee certainty and legal certainty, as a mechanism to promote the generation of investments, employment and increased competitiveness of the country's productive sector.