El impuesto a la renta que generan las salas de eventos del cantón Portoviejo y su aporte en la recaudación tributaria de los años 2015-2017

Abstract

This investigation used the explanatory, correlational method that consisted in finding how the variables are related to determine that they are connected to each other, in the tax collection generated by the Halls of Events of the Canton Portoviejo and establish the contribution of the Income Tax of the Canton Portoviejo and its contribution in the tax collection, where it was established, that the tax collection in the sector has been increased by the advantages, structures and determining factors established by the Internal Revenue Service. It was determined that the sector, due to its breadth in the service of direct and indirect events, constitutes one of the main sectors that drive the development of the local economy and presents a significant participation within the Gross Domestic Product. The sector also contributes to the generation of employment and a large part of the products and elaborations that it offers in its events obtained by the event room sector, and are grouped into organizations, which helps to have direct access to the local market with the support of the State, it is considered the driving force of the economy of the Portoviejo canton, since it is linked to a large part of the industrial and commercial branches of several parishes, where it participates in this activity through the elaboration of its different elaborations and recreation.