Incentivos Tributarios en la Constitución de Empresas Nacionales y Extranjeras en Zonas Especiales de Desarrollo Económico

Abstract

This work has been developed with the purpose of analyzing the role played by tax incentives in attracting investment for Free Trade Zones and Special Economic Development Zones in Ecuador, in order to obtain updated information on the rates of establishment of operating and managing companies in the customs regimes since their establishment in 1985, as part of the economic and fiscal policy of the nation to contribute to economic development and the incorporation of our country to the world market. In countries of the region, the special regimes of Free Trade Zones and Special Economic Development Zones have proven to be successful models for economic growth. Ecuador currently does not show encouraging rates in the operation of these regimes, however, since 2010 there has been an urgent need to achieve a legal system that provides legal certainty to investors, as the reforms that have suffered in the main body of law that regulates the ZEDES has left us an area of regulatory uncertainty. Thus, this project aims to generate a contribution that allows Ecuadorians and those who bet on Ecuador for the development of their business activities to have a framework that allows us to understand the operation and benefits of the Free Trade Zones and Special Economic Development Zones regimes, which requires the incorporation of suggestions in its regulation