Análisis de los incentivos tributarios en las PYMES de la provincia de Loja Ecuador, período 2015 - 2020

Abstract

Abstract: Tax incentives are fiscal tools and mechanisms used by governments to encourage business participation within the economic system of the countries, awakening the interest of organizations, attracting foreign direct investment and promoting economic development. As expected, companies respond to such stimuli. Therefore, the present work was developed with the objective of analyzing the tax incentives for SMEs in the province of Loja, during the period 2015 - 2020. The financial behavior of 120 companies was evaluated, identifying their characteristics principals and determining whether the use of tax incentives improves their liquidity and profitability, It was found that there is a low number of companies that take advantage of these benefits and that most organizations used tax incentives in 2017 due to the decree executive 210, especially small businesses, as well as the economic sector that the most has applied these tools has been the wholesale goods trade sector and minor.