Análisis y evaluación de la aplicación de los incentivos tributarios contenidos en el código orgánico de la producción, comercio e inversiones, en las Empresas de la provincia del Azuay, período 2011- 2015

Abstract

The present work is oriented to analyze the adequate use of the tax benefits established in the Organic Code of the Production Commerce and Investments with respect to the income tax during the fiscal periods 2011-2015 by the juridical persons of the province of Azuay.

In order to carry out an appropriate analysis, it has been divided into 5 chapters, the first two of which help us to guide the existing theoretical framework on tax incentives, both in national legislation, as indicated by international organizations such as CIAT, CEPAL, BID, among others and also by tax theoreticians, whose opinions are based on studies carried out on the subject in different countries or regions.

Chapters 3 and 4 contain the analysis that has been made based on statistics and micro-simulations in order to quantify tax expenditure and identify the use of incentives. Surveys and interviews with entrepreneurs were also carried out in order to arrive at a conclusion that allows us to indicate if the objectives for which these kinds of incentives were created have been achieved.

The analysis is limited to legal persons whose economic activity is in the province of Azuay and focuses on the incentives on income tax.

Finally in Chapter 5 we have been able to achieve the conclusions that we have been able to achieve in terms of the objectives previously proposed.