Análisis de la incidencia en la recaudación tributaria por el aporte de las industrias procesadoras de atún de los cantones Manta y Jaramijó, años 2015-2017

Abstract

In the research, the explanatory method was used, which was based on field techniques, framed in the exploratory, descriptive and bibliographic modalities, as it was a correlational study that allowed analyzing the incidence in the Tax Collection for the contribution of the Processing Industries of Tuna in the Manta and Jaramijó cantons, during the period 2015- 2017, where it was concluded that the hypothesis was not met because the results showed that the representatives and owners of these tuna companies timely declare their taxes regarding the Tax on Income and Value Added Tax, confirming that the tax culture affects the increase in contributions. Another important aspect that the tuna companies, was the high demand of international markets, followed by the generation of employment that provides and presents a significant participation in the Gross Domestic Product, being considered the driving force of the economy of both cantons, since, is chained to a large part of the industrial and commercial branches of various stages that comprise the fishing of this tuna, in its different elaborations and presentation