Análisis de los incentivos tributarios en la industria textil aplicado a la Empresa Exportadora de Sombreros de Paja Toquilla Serrano Hat Export Cía. Ltda.

Abstract

The current global economic crisis and specifically of Ecuador, has caused the actual government look for ways to encourage national production, to stimulate the economy. More than the production incentives there are other both economic and tax, advisory and training, seeking help export companies to improve their competitiveness in the international market, attracting money into the country to ultimately improve the balance of incentives payments.

In this research, I did a descriptive, quantitative, deductive, analysis and synthesis study with the objective to determine whether we could demonstrate the potential benefit to take advantage of certain incentives to make a proper tax planning, and feasibility of application in the export sector of straw hats, specifically in Serrano Hat Export Cía. Ltda. Company.

As a result, it was evident that there are tributary incentivates to the production and export of straw hats, which in Serrano Hat Export Cía. Ltda. company are not exploited, either through ignorance, lack of interest or necessity conditions for their application. Like Serrano Hat, there are other companies in their sector, which could benefit economically and financially from such incentives, provided they are applied correctly.