Estudio exploratorio de los beneficios e incentivos tributarios contemplados en la “Ley Orgánica de eficiencia económica y generación de empleo” que afectan a la base imponible del impuesto a la renta de las empresas industriales del Distrito Metropolitano de Quito que se encuentran bajo el régimen general

Abstract

The Organic Law on Economic Efficiency and Job Creation seeks to promote the attraction of investments, generate employment, liquidity for companies and increase the income generated for the State, in such a way that, by carrying out this study, it is better understood how companies have taken this new law. Where the industrial companies of the Metropolitan District of Quito that are under the General Regime, have determined their path towards the application of the new reforms and complementing their knowledge to develop the processes required in the enacted law, in this way they would be fully favored. Tax benefits and tax incentives are mentioned in the study since they are the main axis to relate the new law, the reason for its promotion and its possible considerations within the industrial sector, as they focus on generating secure income and at the same time maintain the possibility of generating greater attraction to third parties. By taking these considerations and mentioning the potential reforms to which the industries are applying, it has been possible to determine that the enacted law must be more widely disseminated so that the industries can access the benefits in a conscious manner, in addition to correcting the obstacles that the industrial entities are presenting to access the benefits. Being in a moment of political, social and economic complexity, the State seeks that companies develop their income in a better way so that tax revenues are secure and firmly maintained. It has been determined that possibly the impulse of this law arises from the political situation, that is, it is opportune to current needs, which makes the benefits the impulse to economic reactivation and generates immediate and tangible stability, where the positive aspects to society and the State are visualized.