La planificación tributaria y su incidencia en el impuesto único para el sector bananero de la provincia de El Oro año 2023.

Abstract

The banana sector is key to the Ecuadorian economy, being the second largest generator of income after oil. In this context, the Single Income Tax, implemented in 2011, was designed to simplify taxation in the sector, but has raised questions about its impact on the profitability and sustainability of banana companies. The research analyzes how tax planning can influence the financial management of these companies, exploring whether ignorance or incorrect application of the current tax regime has negatively affected their operations. In addition, it addresses the difficulties that producers go through in correct tax implementation, considering the applicable regulations and fiscal implications in tax management. The main objective of the study is to analyze the tax and economic impact of the single income tax (IRU) on the production of the banana sector, establishing how its implementation affects banana companies in the province of El Oro, providing recommendations aimed at optimizing the tax burden and competitiveness within the markets. With this, we seek to contribute to the sustainability and growth of the banana sector in El Oro, ensuring that companies can manage their resources more efficiently and comply with their tax obligations in a fair and balanced manner.