Análisis y determinación del costo tributario de las empresas exportadoras de flores del Azuay en el año 2013

Abstract

The process to be followed for the establishment of companies, the costs that must be incurred for that purpose, as well as the taxes which must be considered within the costs which would assume the companies during its operation, are not known by the majority of those who want to start up their business activity; therefore, this work is intended to focus and clarify all aspects involved in these two issues raised and provide information of interest to the future entrepreneurs, in order to make decisions based on current realities in which operate the companies that have their activity in Ecuador. Nowadays, there is not a study on global tax costs of firms; therefore, people who want to put their money in the productive sector, do not know the importance that have taxes within the business costs; this lack of knowledge, can be a barrier that could keep away potential investors.

This research was made using multi-modal methodology; using the technique of the unstructured interview or free, with this technique, we obtained essential information for conducting a census in companies that produce flowers in the province of Azuay. To do this, we considered appropriate the use the structured survey, which allowed us to identify tax burdens.

It has been established the cost in the company formation. This information will serve as a source of interesting consultation, for those entrepreneurs who are trying to know these issues.