Incidencia de los beneficios fiscales en la rentabilidad de las empresas del sector agropecuario del Ecuador, en los periodos 2013 - 2016.

Abstract

The agricultural sector in Ecuador has a contribution in the economy of the country, basing its importance on the production of food, raw materials and creating sources of employment. In order to deepen on this sector the present research pretend analyze the incidence of the fiscal benefits in the profitability of the companies of the agricultural sector of Ecuador, in the periods 2013-2016. In the research the descriptive-quantitative methodology is used, because it is necessary to describe, analyze and compare the companies of the agricultural sector of the country and examine the databases of states and financial indicators from the Superintendence of Companies, Securities and Insurance of 2013, 2014, 2015 and 2016. The sample of agricultural companies in which the research was conducted is composed of 806 companies for each period. Among other results, it is obtained the recognition in the local growth of the same, the diversification of productive activities, besides the identification of the fiscal benefits, and the positive relation of the same with the profitability obtained by the agricultural companies of Ecuador.