Análisis de la aplicación de los incentivos tributarios para las pequeñas empresas del sector de alimentos del cantón Quito

The present study aims to analyze the results that have generated tax incentives established in the Code of Production, Trade and Investment (COPCI) published in the Official Register No. 351 of December 29, 2010, in the small business sector of food of Quito Canton, Ecuador. For the development of...

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Bibliographic Details
Published inCiencia UNEMI (En línea) Vol. 9; no. 19; pp. 11 - 20
Main Authors Galarza-Torres, Sandra, Armijos-Robles, Lorenzo, García-Aguilar, Juanita, Acosta, Ximena
Format Journal Article
LanguageEnglish
Published Universidad Estatal de Milagro 01.08.2016
Subjects
code of production
food sector
small business
tax incentives
trade and investment
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Summary:The present study aims to analyze the results that have generated tax incentives established in the Code of Production, Trade and Investment (COPCI) published in the Official Register No. 351 of December 29, 2010, in the small business sector of food of Quito Canton, Ecuador. For the development of this research, the 2010-2012 period of financial information, documental research based on literature sources, application surveys to managers and small business owners, and interviews with industry officials were used. The results showed that the incentives established in the COPCI may be attractive from the point of view of the government about economics and taxes; however, for small businesses of the food industry Quito city, they have not generated the greatest benefits on employment issues, production, investment and tax collection.
ISSN:1390-4272
2528-7737