ANÁLISIS ECONÓMICO TRIBUTARIO DEL IMPUESTO A LA RENTA ÚNICO PARA LAS ACTIVIDADES DEL SECTOR BANANERO Y SU INCIDENCIA EN LA PRODUCCIÓN NACIONAL Y LA COMERCIALIZACIÓN INTERNACIONAL DURANTE EL PERÍODO 2011-2015

Abstract

The research has as main objective to determine the incidence of the Single Income Tax on the banana sector and domestic production and international marketing during the period 2011- 2015, for the achievement of it began with the review of the literature initially studying the emergence of the banana sector in Ecuador and directly linked to this sector taxation. Other researches related to income tax only were analyzed. The methods of collecting the information were applied document review and survey, whose results showed that the monetary value of exports have shown an incremental behavior while export volumes oscillatory behaved with declines in 2010 and 2012. By Finally the criteria of respondents expressed discontent over the tax form stating that the tax burden is higher with this new modality hurting the liquidity of the company and the development of producers.