Análisis del impuesto a las tierras rurales en el sector agropecuario correspondiente al año 2012

Abstract

The agricultural sector is of great importance to the economic development of Ecuador, for this reason the Government has prioritized it. That is why the Rural Land Tax was created in order to reduce unproductive land and promote environmental stewardship. By increasing productive land for food sovereignty is guaranteed, increasing exports and generating more jobs.

In this thesis we analyzed the Rural Land Tax in the sector in order to determine the results that have been obtained with its implementation. The Rural Land Tax is a tax regulator and its purpose is not tax advisor or tax collection.

Rural land owners have to pay one by thousand of the basic fraction untaxed Income Tax for Individuals and undivided estates per hectare when it is more than 25 in the Sierra, Coastal and Insular Region; in the case of the Amazon is applied from the 71 hectare.

In our research we mentioned areas of planning and land use which we show a decrease in agricultural areas in our country. We also analyzed the collection of Rural Land Tax from the agricultural sector for the year 2012. Finally, we developed a case study in which we applied the Rural Land Tax on an agribusiness company.