Incidencia de los incentivos tributarios del COPCI, en las Pymes manufactureras de la provincia de Azuay durante los años 2011 a 2017

Abstract

Abstract: The incentives issued in the Organic Code of Production, Trade and Investments (COPCI) seek to improve the country's productive matrix, promote investment and generate new jobs. Given the importance of these, the present research work aimed to analyze the incidence of tax incentives of the Organic Code of Production, Trade and Investments (COPCI) in small and medium manufacturing companies in the province of Azuay during the years 2011 to 2017. The methodology that was used was descriptive, since it sought to know the characteristics of manufacturing SMEs and tax incentives, the quantitative method was also used analyzing the database obtained from the Superintendency of Securities and Insurance Companies (SUPERCIAS ), for this a data collection matrix was required. At the end of the investigation, it was determined that the manufacturing SMEs in the province of Azuay did not benefit from all the tax incentives, that a few made investments in their non-current assets and that the relationship with the sales generated by these companies was low.