Análisis comparativo de la recaudación tributaria correspondiente al impuesto al valor agregado e impuesto a la renta de los años 2015, 2016, y primer semestre del 2017 de las compañias constructoras inmobiliarias radicadas en la ciudad de Portoviejo

Abstract

This investigation was of an analytical and descriptive type because the methodology was designed to perform the comparative analysis of the tax collection corresponding to the value added tax and income tax for the years 2015, 2016, and first half of 2017 of the companies real estate developers based in the city of Portoviejo, which established, that the tax collection in the construction sector has increased by the advantages, structures and determining factors established by the Internal Revenue Service due to the payment during 5 years as a help to This productive sector, for its breadth in the acquisition of direct and indirect materials and is one of the main sectors that drive the development of the national economy and has a significant participation in the Gross Domestic Product and contributes to the generation of employment and was determined that one of the main factors is related It refers to the active referral, which is usually used by the companies in development of their operational activities