Impacto del impuesto a la renta único, del sector bananero en la provincia de El Oro del periodo 2021-2022.

Abstract

The banana sector plays a vital role in Ecuador's economy, being one of the main contributors to the Gross Domestic Product (GDP). With extensive production and export, bananas stand out as one of Ecuador's main agricultural products, generating significant income and contributing to the economic and social development of the country. However, the sector faces challenges, such as high international competitiveness and high production costs, which affect its profitability and sustainability. The single income tax was introduced as a measure to strengthen taxation in the banana sector and improve its productivity. Through this tax, companies must pay a tax based on their banana sales. Although this measure seeks to increase tax revenues and promote economic development, it has been observed that it can negatively affect the liquidity and profitability of banana companies, especially with profit margins.