Análisis de los incentivos tributarios e incidencia en el desarrollo económico del sector agrícola de la provincia de El Oro.

Abstract

Tax incentives are benefits that the State offers through a tax reform or tax policies to which taxpayers or taxpayers in the country are subject. These tax incentives are used by taxpayers to minimize their costs in the tax base to calculate their tax payable; However, there are taxpayers seeking to reduce the payment of their taxes through activities that use the option of evading taxes to pay less tax. For this reason, the tax administration has implemented controls, one of which is tax citizen training for the taxpayer to understand and practice the culture, ethics, morals and tax awareness and make the timely payment of their tax obligations in the time stipulated by the administration. tributary and be able to increase the economic development of the country distributed in the different provinces, areas that form a nation to reactivate the investment, creation of companies and generate sources of work. The general objective of this paper is to analyze the tax incentives that have influenced the economic growth of the province of El Oro. For the development of the work, the descriptive method of cross-sectional type to bibliographical sources was used to obtain information of great importance. In this way, tax incentives become a strategy for the government and benefit for taxpayers to reactivate the development and economic stability of the agricultural sector, in fact the agricultural sector is one of the sources of income for the province.