INCIDENCIA DE LA REINVERSIÓN DE UTILIDADES COMO INCENTIVO TRIBUTARIO Y LOS EFECTOS ECONÓMICOS - FINANCIEROS EN EL SECTOR CAMARONERO DE LA PARROQUIA TENGUEL, PROVINCIA DEL GUAYAS EN EL PERÍODO 2010-2015

Abstract

The study conducted on the reinvestment of profits mainly arises in order to know how this tax incentive has impacted on the economic and financial effects of the companies in the sector shrimp of the parish Tenguel of the province of Guayas, this during the period 2010-2015. Initially was required and was reflected within the literature review relevant information on the reinvestment of profits, in order to know what is, what are the benefits of its application, as well as asked of several governmental and ministerial sources the aim of promoting this measure within country by the national Government. In the methodology section, it was necessary to apply a type of descriptive study determined, the results obtained were that companies in this sector do not perform reinvestment of profits and through access to its financial statements, it was determined that if they apply this benefit they obtain a decrease of 35% to 70% in their income tax , money that would encourage business growth and job creation.