Ley orgánica para el fomento productivo, atracción de inversión, generación de empleo y estabilidad y equilibrio fiscal, y su incidencia en los contribuyentes con deuda en firme del cantón Portoviejo en el período 2018

Abstract

At the present time the different economies of the countries are based on taxes, for that reason the progress achieved by obtaining taxation is recognized through a right that is based on the principles of legality, justice, equity, equality, capacity contributory, non-confiscation, mandatory, among others; Therefore, the present investigation was directed to a bibliographic and field review which supported the incidence of the Organic Law for productive promotion in Ecuador against taxpayers with firm debts in Ecuador and especially to the Portoviejo canton. To achieve the proposed purposes, a non-experimental, descriptive investigation was carried out through the interview, survey and interpretation of the various sources of official and formal information found in physical material; as: books, magazines, reports, newsletters, statistical data, thesis, documents, among others; and in addition to digital material such as: Internal Revenue Service (SRI), among other sources of inquiries; that based the argumentative criterion stated between the results and the conclusion, determining that the Organic Law has its advantages and disadvantages, considering that the advantages of the law are more significant than the disadvantages and therefore the taxpayers have long and short term benefits. The final result of the investigation will serve as a starting point for future accounting and auditing professionals since references may be made to the Organic Law on taxpayers with firm debt in public entities and especially to the Internal Revenue Service