Los Incentivos Tributarios Establecidos en el Código Orgánico de la Producción Comercio E Inversiones (COPCI) y su repercusión en los Resultados Financieros de los Miembros de la Asociación de Servidores Turísticos de la Parroquia Crucita - Cantón Portoviejo.

Abstract

The present work was carried out in view of the fact that the Organic Code of Production, Commerce and Investment contains incentives that support the reduction, exoneration, deduction and deferral for the payment of taxes. This code came into force at the end of December 2010 and is being applied today to encourage investment in the country. In order to achieve the objectives set by management and improve the financial results of the company. The tax incentives contained in the code are very important for the knowledge of the companies since they are incentives to encourage investment in our country. For this reason they are very useful since their application encourages investment, productivity and trade in the country. And in this way achieve its effective application and calculation