Efectos de aplicación de la Ley Orgánica de Simplificación y Progresividad tributaria y sus principales cambios en el art.27 de la L.O,RT.I. referente al impuesto a la renta único para el sector bananero en la provincia de Cotopaxi, cantón La Mana en el periodo 2020.

Abstract

This research deepens the analysis of the single income tax for banana sector Activities and the effects caused by the tax simplification and progressive law reforms, taking as reference the production associations of Canton La Mana, in turn, the legal regulation that support the tax, the scope of the application and the change will be reviewed. The Activities carried out by the associations will be analyzed and special attention paid to the producer and export sector with the aim of establishing whether the new reforms have generated tax benefits in that sector since it is the main source of non-oil income, generating sources of work, thus achieving the economic and social development of the country. In order to develop This research, quantitative methodology has been implemented, based on the survey technique applied to 10 associations, where data were obtained that allowed us to conclude that new reforms have benefited This sector. Allowing them to pay less taxes and simplifying their tax obligation. Therefore, the state must encourage the banana sector more to continue its development, taking advantage of our natural wealth.