Incidencia de los incentivos tributarios del Código Orgánico de la Producción, Comercio e Inversiones (COPCI), en las Pyme manufactureras de la provincia del Guayas. Años 2011 2017

Abstract

Abstract:The manufacturing industry contributes to the economy of Ecuador, both in the generation of employment and in the manufacture of value-added goods with a national seal. The purpose of this research work is to analyze the incidence of the tax incentives of the Organic Code for Production, Commerce and Investments (COPCI) in manufacturing SMEs in the province of Guayas, years 2011 to 2017. The methodology used is descriptive. -quantitative, as it was necessary to raise awareness of relevant aspects of tax incentives, SMEs and the manufacturing sector; analyze the database that originates from the Superintendence of Companies, Securities and Insurance and the Internal Revenue Service; In addition, relate tax incentives with investment in non-current assets and sales of SMEs, and the calculation of financial profitability indicators. In the results obtained, the low use of COPCI tax incentives by the manufacturing SMEs of Guayas is identified, and their positive relationship in the investment of non-current assets and sales, as well as in their profitability.