Análisis de crédito tributario de productores agrícolas cacaoteros y bananeros en la provincia de El Oro.

Abstract

Ecuador is one of the largest exporters of agricultural products worldwide. From bananas to cacao, product exportation plays an important role for the country’s economy. Taxes collected by the state are a great source of income, the tax obligations of producers are administered by the state and these funds are used for national development and productive projects for the country. The tax credit originates from the VAT and income declarations, there are also laws such as the law on the promotion of production and good agricultural practices for agricultural producers. These tools indicated by the National Government are implemented for the benefit of the producers in order to promote a model of sustainable agriculture and the economy of the family of producers.