Impacto de la ley de fomento productivo, atracción de inversiones y generación de empleo artículo. 1.- remisión de interés, multas y recargos en las empresas de sector norte del Distrito Metropolitano de Quito periodo 2019 - 2020.

Abstract

This article is based in the analysis of the benefits of the Productive Development Law in its article 1 Remission of Interest, Fine and Surcharges in companies in the Northern sector of the Metropolitan District of Quito period 2019 – 2020, where oil entities converge, telephone transactions, banana exporters and the most representative banks, in addition to knowing the current situation of the same that availed themselves of the forgiveness process and how this application impacted on the internal administration, aimed at the economic, financial and tax system 6 The reference framework on the application of remission of Interest, Fines and Surcharges is presented in a concise manner, with the companies that availed themselves of the benefit in the last 3 periods since its application, in order to identify the advantage and disadvantages of the taxpayers, both in compliance with their tax obligations in arrears, as well as in the recovery of the overdue portfolio by the State, and determine to what extent the goals set by the Government were met. According to the research techniques, it is concluded that, according to their analysis, the reiteration of this instrument places debt forgiveness as a favorable strategy on the part of the Treasury, in which the payment obligation is reduced. Finally, the results are presented on the different alternatives that companies require to benefit from this standard in its entirety and generate reliability in the referral processes established by the Internal Tax Regime Law.