Los beneficios tributarios y el impuesto a la renta de las sociedades designadas como contribuyente especial de la ciudad de Ambato

Abstract

The tax benefits suppose a total or partial reduction of the tax to be paid by the companies, these were created in order to encourage investment, so the governments of Latin America have used it in a very marked way. Between 2007 and 2013 in Ecuador, a set of tax reforms was approved, such as the Organic Code of Trade and Investment Production, which in 2010 established fiscal incentives for productive development, unfortunately the creation of benefits and incentives tributary gives rise to tax evasion, so in Ecuador the Internal Revenue Service (SRI) was created in 1997, in response to high tax evasion. The objective of this research is to analyze how tax benefits impact the payment of Income Tax, for which a survey was conducted where the issue of tax benefits and incentives in Special Taxpayers was identified. determined that the province of Tungurahua is located in sixth place at the national level at the time of paying the Income Tax, the city of Ambato contributes to the state of $ 52,638,791.55 that corresponds to all the companies. The same one that attributes to the Special Taxpayers an amount of $ 1,923,469.02. It was also determined that they have used 17.7% as tax benefits or incentives, that is, a fiscal saving of $ 340,454.02 dollars.