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 o...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
| Published: |
Universidad Estatal de Milagro
2016-08-01
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| Series: | Ciencia UNEMI |
| Subjects: | |
| Online Access: | http://ojs.unemi.edu.ec/index.php/cienciaunemi/article/view/319/275 |
| 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. |
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| ISSN: | 1390-4272 2528-7737 |