Análisis de los incentivos y las cargas tributarias para microempresas del sector ferretero y de materiales de construcción en la ciudad de Guayaquil durante el año 2020.

Abstract

The purpose of this research work has been to publicize the different tax benefits that micro-enterprises in the hardware and construction materials subsectors can avail themselves of and in this way can obtain better tax planning. In the first part of it, topics such as the reason why it was decided to carry out this project and its respective justification, as well as the objectives that are sought to be achieved, are observed. Chapter 1 describes the theoretical bases and the different guides on which the study to be carried out is being based. In addition, the main regulations and laws that govern the mentioned sector are mentioned. Chapter 2, it is based on the research methodology that will be used for the collection of data necessary in the development of the research project and the reliability measurement mechanisms of the mechanisms used. In chapter 3, you can see the development of the investigation, it has the different stages that were carried out during the process, the analysis of the data and the procedures for their respective analysis. The different findings obtained for its subsequent conclusion and recommendations can also be observed within this chapter.