Análisis del impacto de la reducción de la tasa del impuesto a la renta de las grandes empresas del sector exportador de bienes a partir de la reforma tributaria del 2017.

Abstract

As part of their efforts to promote national development and economic stability, governments choose to establish tax incentives within their fiscal policy, oriented and applicable to strategic sectors for their different economies. Given the direct contribution of exports to its economy, the Ecuadorian government provides multiple incentives for exporting companies, allowing them to reduce their tax obligations. However, the establishment of tax incentives requires a cost-benefit analysis of their implementation, because despite their concession, they are usually not enough to effectively tackle unattractive conditions such as unemployment and the decrease in the country's money supply. Therefore, in the following thesis the impact of the income tax of large companies considered as exporters of goods after the enactment of the tax reform in effect as of 2018, which establishes tax incentives for the export sector under the introduction of the term regular exporter of goods, in compliance with the tax protection of one of its main axes of income, is analyzed.