Propuesta metodológica para la aplicación de inversiones productivas en el sector agroindustrial del cantón Daule.

Abstract

Productive investments in the agricultural sector contribute to the increase of the capital stock in one of the priority sectors considered by the Ecuadorian state as vital for the growth of the country, contributing with development and generating increased employment. For this reason, the aim of this degree project is to evaluate the design of a methodological proposal for the identification of new and productive investments, as well as the tax optimisation that is encouraged in this type of project. The company under study is currently developing an agricultural business, however, after a review of the sector's demand, it plans to invest in two industrial business segments (a) Producing rice flour, and (b) Producing chipboard. Considering these two projects, we can see that the company can access two types of incentives: (a) Additional deduction of 100% of the Property, Plant and Equipment depreciation for acquisitions in priority sectors and for obtaining authorisations issued by the Ministry of Environment; and (b) The reduction of the income tax rate by 3% and 5% for new and productive investments in accordance with the Organic Law of Economic Development. Considering the above, the tax savings that the Company obtained from the application of these incentives in its first 5 years was US$43,176 in income tax and US$3,579 in foreign currency outflow tax.