Análisis de los beneficios tributarios relacionados con el pago del impuesto a la renta, otorgados para el desarrollo de inversiones nuevas y productivas, según la normativa tributaria vigente, aplicado a las microempresas productoras y envasadoras de alimentos frescos congelados e industrializados, ubicados en los cantones Mejía, Pedro Moncayo y Cayambe de la provincia de Pichincha, en el año 2018.

Abstract

The objective of this research is to identify if the microenterprises producing and packaging fresh frozen and industrialized foods use the tax benefits granted by the Law. The study included a bibliographic and field investigation, with a qualitative and quantitative approach, of a descriptive type, to a sample of 14 microenterprises. The results show that 80% of the respondents, who have knowledge about the tax benefits contained in the Organic Code of Production, Commerce and Investments, COPCI, received exemption from the payment of Income Tax in 2018; and, from this percentage, 63% report having made new investments in their businesses during this year.