Estudio sobre la aplicación de incentivos tributarios del impuesto a la renta para los pequeños y medianos productores de la industria textil de la ciudad de Atuntaqui
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Date
2019
Journal Title
Journal ISSN
Volume Title
Publisher
PUCE - Ibarra
Abstract
El objetivo principal de esta investigación fue realizar el Estudio sobre la Aplicación de Incentivos Tributarios del Impuesto a la Renta para los pequeños y medianos productores de la industria textil de la ciudad de Atuntaqui. Los incentivos tributarios forman parte de la Ley para la reactivación y fortalecimiento del sector productivo, con la finalidad de dinamizar el fomento a los emprendimientos de crecimiento y desarrollo empresarial. La investigación que se aplicó es cualitativa y los métodos utilizados fueron deductivo y analítico, que permitió determinar en forma descriptiva el análisis de los resultados obtenidos a través de encuestas, por lo que resulto que en su mayoría los propietarios sí tienen conocimiento de que en el Ecuador existen incentivos tributarios para el pago del impuesto a la renta. En lo pertinente a los efectos de los incentivos tributarios, los empresarios consideraron que sí ayuda a incrementar los activos no corrientes, puesto que la aplicación de estos incentivos estimula la creación y desarrollo de las pequeñas y medianas empresas textiles en Atuntaqui. Por lo que se concluyó que a favor de la empresa los gerentes siempre deberán aplicar los incentivos tributarios del impuesto a la renta.
The aim of the research is to carry out a Study about incentives on income tax for small and medium producers in the fabric industry from Atuntaqui”. Tax incentives are part of the law for reactivation and strengthening of productive sector, in order to energize the encouragement on activities for corporate growth and development. The research was qualitative and the methods applied were deductive an analytic, which allowed to determine, in a descriptive way, the analysis of the results obtained on the surveys, demonstrating that most of the owners did know about the incentives on income tax payment. As far as the effects of tax incentives are concerned, business owners considered that it does help to increase non-current assets as the application of these incentives stimulates the creation and development of small and medium-sized fabric enterprises in Atuntaqui. So, it was concluded that, for the benefit of the Company, the manager will always use income tax incentives.
The aim of the research is to carry out a Study about incentives on income tax for small and medium producers in the fabric industry from Atuntaqui”. Tax incentives are part of the law for reactivation and strengthening of productive sector, in order to energize the encouragement on activities for corporate growth and development. The research was qualitative and the methods applied were deductive an analytic, which allowed to determine, in a descriptive way, the analysis of the results obtained on the surveys, demonstrating that most of the owners did know about the incentives on income tax payment. As far as the effects of tax incentives are concerned, business owners considered that it does help to increase non-current assets as the application of these incentives stimulates the creation and development of small and medium-sized fabric enterprises in Atuntaqui. So, it was concluded that, for the benefit of the Company, the manager will always use income tax incentives.
Description
Keywords
Impuesto a la renta, Incentivos tributarios