Análisis de los incentivos tributarios para fomentar la inversión en empresas hoteleras con categoría 4 y 5 estrellas del sector norte de la Ciudad de Quito durante el periodo 2022.

Abstract

The services offered by 4 and 5 star hotels reflect an exceptional level of excellence and luxury in the hotel industry, being evaluated according to international standards. Due to the importance of the sector, this article aims to analyze the tax incentives to encourage investment in hotel companies with 4 and 5 star category in the northern area of the city of Quito during the period 2022. Qualified as in order to do a qualitative research was taken into account, where it focuses on analyzing the dynamics of tax incentives and the relationship between the implementation of the new reforms with the profits in hotels, a descriptive research, following a series of steps that includes the identification of tax incentives available through the resolutions of the period 2022. In addition the deductive method is used, which highlights a fundamental strategy to reach valid conclusions to address the research questions of the study, applying the survey technique for eight hotels located in the northern sector of the city of Quito, where a positive trend is observed in the improvement of operations and modernization of facilities, which is in line with the literature that discuses that investments are crucial for the hotel sector to become more competitive. However, two hotels were not able to access the benefits, which underscores the need to simplify the procedures for obtaining tax incentives