Impacto de las exportaciones del sector exportador de piña en las recaudaciones tributarias, periodo 2010-2014
This research aims to determine the impact they had variations in pineapple exports this research aimed to determine the impact that changes had pineapple exports in revenues from income tax in the period Time 2010-2014, considering a representative sample of these companies in the provinces where t...
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| Format: | masterThesis |
| Idioma: | spa |
| Publicat: |
2016
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| Matèries: | |
| Accés en línia: | http://repositorio.iaen.edu.ec/handle/24000/5845 |
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Afegir etiqueta | Sumari: | This research aims to determine the impact they had variations in pineapple exports this research aimed to determine the impact that changes had pineapple exports in revenues from income tax in the period Time 2010-2014, considering a representative sample of these companies in the provinces where they carried out this productive activity, to do descriptive, deductive, quantitative methodology was applied as well as the research tool to personnel belonging to these businesses , being the most relevant findings that major provinces where the fruit was grown in the study period, were Santo Domingo (10,18%), especially Guayas Milagro (19,34%), Rivers (16,41%) and Manabí (17,64%); Pineapple exports in 2010 and 2014 fell from 41.23 million FOB dollars in 2010 to 28.27 million FOB dollars in 2014, with decreases of 27,96% in 2012, 15% in 2013 and increases of 10,32% in 2014; also became evident that the majority population of producers of vegetable considered the technology and logistical resources was not appropriate for this kind of work, no training was provided to farmers to improve the performance of cultivated land with fruit, which added to reducing the price of pineapple in the international markets caused the loss of competitiveness of domestic fruit in the international market; pineapple exporter equal to 5,84% in 2011, 12,39% in 2012, 1,88% in 2013, 21,64% - in taxation a decrease of income tax levied on the production sector was observed in 2014, representing participation IR piñero 5,77% in 2010 to 2,08% in 2014, on a comparative analysis with the overall IR, a fall in tax revenues pineapple producers , so it is necessary to implement strategies for the industry to contribute with the greatest potential to good living of society. |
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