La deducibilidad del impuesto a la renta por turismo interno como impulso al desarrollo turístico del sector hotelero del cantón Salinas en el año 2020.

Abstract

The investigation was carried out considering the benefit of expenses deduction for domestic tourism proposed by the executive as a mechanism for the promotion and development of the hotel sector. Sector that has been affected by the impact of the current health emergency. This benefit is mainly directed to natural persons who are obliged or not to keep accounts, which may include internal tourism expenses as part of their deductibles in the calculation of income tax. The inquiry was achieved through the combination of methodological designs according to its purpose, it was observational, according to its chronology it was prospective and in relation to the level of measurement it was cross-sectional, in addition, they relied on descriptive research to sinter the results derived from the application of the survey technique applied to taxpayers natural persons of the Tarqui parish. The results derived from this investigation to denote that the taxpayers know about the application of the benefit, as a result of the diffusion made through social networks and other media. The interest in taking advantage of the benefit was notorious for the pleasure of doing internal tourism in the Salinas canton. Taxpayers agreed that the use of the deduction should be extended to promote the development of the sector and to increase the tax culture in the country. These results were influenced by factors such as: (a) tax knowledge, (b) taste for domestic tourism, and (c) the timely dissemination of information. Results which denoted that the proposed benefit will boost the hotel sector of the Salinas canton.