Análisis e impacto de los beneficios e incentivos tributarios del COPCI: caso de la empresa Las Fragancias CIA LTDA, período 2013-2014-2015. planteamiento de reformas al COPCI

Abstract

The majority of legislations around the World, where Ecuador is not an exception, count on rules regulating tributaries incentives oriented to the increasing investment, employment generation, technological media, the promoting of exports, among others. Therefore, these benefits seek to maximize the productive and development of the country. In the past few years the government has promoted industrial development through changes in various laws, while keeping development and creating incentives for business sector. With this in mind, In the year 2010 the government motivates and issues the Organic Code of Production “COPCI”, Where they regulate three types of incentives; General, Sectorial and for depressed zones “ZEDE”. On account of the tributaries incentives are a mechanism to improve the income, maximizing the level of production, and with it optimize costs that will increase the profitability of the business. It is evident the need of an analysis of these tax benefits covered by the COPCI and its impact on the Las Fragancias company during the period 2013-2014-2015, besides, knowing the limitations and reality that happen not only at the company but also on the law and entity regulatory, Adding to the study, the analysis of the legislative processes of tributaries incentives of comparative law, looking to elaborate proposals for reforms to the COPCI that will allow more stability to tributary incentives required by the national and international investor looking to improve profitability of the business both for new entrepreneurship and for those active business that generate economic activity in the country.