La devolución del iva como mecanismo de financiamiento en la empresa productora de camarón Benitez del cantón Machala año 2021.

Abstract

The Ecuadorian state in the tax regulations indicates the benefits to which taxpayers can access, provided they meet the requirements established by law, economic resources can be obtained by increasing liquidity in the entity; therefore, this investigative work is focused on the importance that taxpayers should be adequately advised on the existence of tax incentives. It contains the theoretical framework that will refer to the historical background that will focus on the evolution of tax processes and accounting management, conceptual and referential background on the gnoseological characterization of tax regulations for VAT refunds, characterization of accounting processes and finally the contextual background that will allow to know the Benítez shrimp farm that will be where the investigation will be carried out. The methodology and materials that will allow you to design evaluation instruments, the application of systematic processes to collect data and accurate information are described.