Aplicación de incentivos tributarios del impuesto a la renta en pequeñas empresas comerciales del sector Norte del Distrito Metropolitano de Quito, en el año 2018.

Abstract

The article 285, numeral 3 of the Political Constitution of the Republic of Ecuador, mentions that, as a specific objective of social policy, the generation of incentives for the investment in the different sectors of the economy and for the production of goods and services , socially desirable and environmentally acceptable. Also in Title II of the Code of Production, Commerce and Investments (COPCI), in its Article 24, numeral 1, mentions the general incentives applicable to investments that are carried out in any part of the national territory. The purpose of this research article is to know and analyze, the knowledge and frequency in the Application of Tax Incentives of Income Tax, in the Small Commercial Companies of the northern sector of the Metropolitan District of Quito, mentioned and proposed in the aforementioned article 9 to the Exemptions and article 10 referring to the Deductions of the Internal Tax Regime Law (LRTI), with the purpose that taxpayers can legally benefit from these and reduce their tax burden within the accounting period. For the preparation of this research, the Tax Laws and Codes mentioned in Ecuador were taken as a basis, and additional several publications that talk about this same topic were taken into account, which helped us to know and understand the incentives that are unknown to the majority of companies and for our case Small Businesses. The result of this investigation will allow us to know the benefit that taxpayers are obtaining in the application of tax exemptions and deductions about income tax, thanks to the savings obtained in the payment of the calculated tax burden.