Incentivos tributarios a las inversiones en el Ecuador: beneficios establecidos en el código orgánico de la producción, comercio e inversiones

Abstract

Ecuadorian legislation contemplates a series of tax incentives with the goal of promoting an investment, specially productive, and so reactivate economy in less developed areas, with an increase in job opportunities son it can bring economic stability to the population. The Constitution of the Republic, the Organic Law of Intern Tributary Regime and the Organic Code of Production, Commerce and Investment, among others, are the normative bodies that get analyze in this monographic work, so that tributary incentives can be established to promote capital investments. Subsequently are detailed which are the most significant tributary charges, contemplated in the national tributary system, that maintains in validation a series of taxes for ratepayers. Also the legal context is studied in which the tributary system of next door countries like Colombia and Venezuela is sustained, and the respective tributary incentives that those legislations contain with the purpose of bringing investment. As well as the most important tributary charges of the before mentioned countries, with the object of analyze them with the Ecuadorian tributary system. In addition, an analyze is made of which are the changes in the tributary incentives system introduced with the publication of the Organic Law of Tributary Incentives for several Productive Areas and Interpretation of the Article 457 of the Organic Code of Territorial Organization, Autonomy and Decentralization.