La remisión de intereses, multas y recargos establecida en la Ley de Fomento Productivo del año 2018, ¿beneficiosa para las empresas dedicadas al CIIU G4530.00 “venta de todo tipo de partes, componentes, suministros, herramientas y accesorios para vehículos automotores” ubicadas en el Sur del Distrito Metropolitano de Quito?

Abstract

Tax remission or amnesty in the country is considered as a mechanism to help the effective collection of taxes by the State; however, non-compliance with tax obligations has been increasing, which is why the application of the Law for Productive Promotion has become necessary, which proposes the provision of releasing the tax burden of the taxpayer in order to obtain fiscal stability and balance, generating greater income for the State. The purpose of this paper is to analyze the taxpayers' perspective on tax remission in companies that sell all kinds of parts, components, supplies, tools and accessories for motor vehicles in the southern sector of the Metropolitan District of Quito. The purpose of this study is to determine the results of the application of the remission of interest, fines and surcharges established in the Law of Productive Promotion. It is necessary to analyze the main actors of the remission such as the Internal Revenue Service, commercial taxpayers of home furniture and the financial area that is involved in the application of the remission.