Análisis del impacto de los incentivos y cargas tributarias de las principales compañías del sector exportador camaronero durante el período 2012-2016

Abstract

This Project, is oriented to the analysis of the impact generated by the tax incentives and charges to the main companies of the shrimp export sector in the period 2012-2016, for which it has established a sequential and orderly research process, where through the Introduction takes into consideration the aspects and variables that constitute the reason for the study. The approach of the problem is where the research process is generated, in the same way the formulation of the problem is established, which is the questioning that will direct the investigative processes, the objectives of the research and its justification, the scope of the study, its limitations and delimitations. In the theoretical framework, all the information related to tax incentives and charges that were valid in the study period considered are developed. It will deal with the shrimp sector and its production, the phenomena and the consequences of its development due to the incidents of the earthquake and the appreciation of the dollar, as well as the fall in the price of oil and the diseases suffered by the production of the Asian continent. In the methodology, the inductive method, bibliographical and field research, supported by documentary research, was used, which is related to the main shrimp exporting companies. The data extracted will then be analyzed where a diagnosis will be generated that will lead to a conclusion and recommendation on the investigated conflic