IMPACTO DE LOS INCENTIVOS FISCALES GENERALES PROPUESTOS POR EL CÓDIGO DE LA PRODUCCIÓN PARA LOS PRINCIPALES GRUPOS ECONÓMICOS DEL ECUADOR

Abstract

This article discusses the impact and application of the general tax incentives proposed in the production code within the main economics groups of the Ecuador. Through an exploratory research with tax expenditure data of Ecuador, shown the profit generated to the main economic groups of the country from investments that enhance productivity and change the production model of the country. In terms of foreign investment demonstrates that the economic sectors may receive an exemption in the tax payment to the outflow of currency when the funds received by financial corporations located abroad are destined for productive investment within the Ecuadorian territory. With the application of the general tax incentives, the main economic groups are benefiting with a major impact on reducing the tax burden in Ecuador generating a higher production and a sustainable development.