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Browsing by Author "Villagómez Beltrán, Luis Eduardo"

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    Incentivos tributarios y el impacto a la renta al sector metal mecánico de la ciudad de Ambato en el año 2015
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2016-12) Villagómez Beltrán, Luis Eduardo; DT - Arias Pérez, Mauricio Giovanny
    The research project has as its fundamental purpose of seeking those tax incentives as stated in its title: "INCENTIVES AND IMPACT TAX INCOME SECTOR METAL MECHANIC AMBATO CITY IN THE YEAR 2015"; once it executed the investigation it was determined that the non-application and few specific benefits to the mechanical metal sector for the tax reduction has become one of the main causes of the problem study identified that tax incentives to mechanical metal sector are not sufficient to not reduce income adequate way even when used some of the tax benefits granted by the national government. It is important to use most incentives such as machinery that could be used in favor of the environment and the company are not feasible due to lack of liquidity of the company as little getting credit for this type of investments. As the mechanical metal sector as one of the main economic sources of the province seeks training sector through the asaciones where the benefits they are entitled to and how to access them for a significant reduction in their income indicated, this will allow companies become more competitive by improving their market Price.

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