Los incentivos tributarios del Código de la Producción, Comercio e Inversiones y su impacto económico en la inversión privada en la ciudad de Portoviejo en el año 2017.

Abstract

The present research work was carried out with the objective of analyzing and investigating the tax incentives stipulated in the Production, Trade and Investment Code and thus determine the economic impact of the companies that made the new investments in 2017. According to the research carried out, it was found that there is little knowledge and promulgation of the incentives promulgated in the code, so that people who decide to make new investments do not take advantage of the economic and financial benefits offered by the law. The tax incentives stipulated in the Production, Trade and Investment Code are of great importance and significant for the companies that apply it, since they can exempt the income tax for 5 years, the advance, payments for the exit of currencies, the reinvestment of the profits, the interests for the social capital, the dignified salary and the depreciations. These incentives can be applied as long as they are for productive activities of Fresh, Frozen and Industrialized Foods, Agroforestry Chain and Processed Products, Metalworking, Petrochemical, Pharmaceutical, Tourism, Renewable Energies Including Bioenergy or Energy from Biomass, Logistic services of commerce and Biotechnology and applied software