Incidencia de los incentivos tributarios del Código Orgánico de Producción, Comercio e Inversiones, en las pequeñas y medianas empresas manufactureras de la provincia de Pichincha durante los años 2011 a 2017.

Abstract

Abstract:In Ecuador, tax incentives are mainly applied to the change of productive matrix, job creation, acquisition of new investments and foreign trade facilities. The purpose of this research is to determine the incidence of tax incentives contemplated in the Organic Code of Production, Commerce and Investments (COPCI), in small and medium-sized manufacturing companies (Pyme) in the province of Pichincha. For this, financial information from the 2011-2017 period was used; The research is, for its purposes: descriptive, documentary and analytical; Due to the nature of the data it is: quantitative; in the first case, bibliographic sources, review of explanatory notes of the financial statements and analysis of results were used; In the second case, it was applied to calculate the identified variables and visualize the trends produced. The results show that of the incentives used, the progressive reduction of 3% of Income Tax (IR) had a greater incidence, compared to the other incentives; nevertheless, the manufacturing SMEs of Pichincha that used them, had a saving in the payment of taxes, which benefits their growth and economic development.