EVALUACIÓN DE LA ACTIVIDAD ECONOMICA DEL SECTOR PESQUERO ATUNERO DE LA PROVINCIA DE MANABI Y SU INCIDENCIA EN LA RECAUDACIÓN DE IMPUESTOS DEL SERVICIO DE RENTAS INTERNAS. PERÍODO 2002-2006

Abstract

In Manabí they exist most of packers in operation, and they are distributed in our county, in cities like Blanket 64.70%, Tip Blanca 3.92%, Portoviejo 3.92%, Bay of Caráquez 11.76%, Cojimíes 1.96%, Jaramijó 9.82%, Montecristi 1.96% and Port Daniel López 1.96% (Subsecretary of Fishing of Blanket). Their abdication generally obeys the presence of different landing places and controlled areas of marine fishing. According to the figures published by the Central Bank, the evolution of the exports of the tuna fishing in the last decade, and the preponderance of their growing participation in the economy non oil company and general, passing of a participation in the non oil exports of 5,12% in the 2002 to 8,20% in the 2006. The fishing sector is regulated from the fiscal point of view by the applicable norms in the extraction phases, prosecution and commercialization of the products of the sea, contained in the Tributary Code, the Law of Internal Tributary régime and its Regulation, as well as the resolutions and other dispositions that are given, relating to the Tax to the Added Value (IVA) and Tax to the Rent. It could settle down that the distribution of taxes of the collection of taxes of the fishing sector 45,52% corresponded to the tax to the rent of retentions; on the other hand the 39,27 identified to the declarations of the IVA; as long as 13,39% was given for the declarations from the tax to the rent; 1,79% was for the tax reception to the added value and 0,11% they determined it other taxes.The participation and contribution of the Tax to the Rent of the companies of the sector fishing tunny boat had a positive participation generating to the Revenue the biggest collections in the period 2002-2006, because it contributed 62% on the average, considering that the Tax to the Rent to the rate of 25% has more than enough its taxable base according to the Art. 37 of the LRTI11. For the year 2002 the 47 more important companies of the sector that embraced but of 90% of the market of products of the sea (excepting shrimp), they contributed with 30,6% of the internal rents collected in the county of Manabí (of the revenues for administration), in the year 2002 the contribution of the sector was of 33,2%, and in the year 2006 its contribution was increased until arriving to 36,2% of the collection total in this county