Tax reforms on fiscal incentives in Ecuador and their relationship with the accounting results of small businesses in the commercial sector in Cotopaxi

Considering that the incorporation of tax incentives in the tax regulations allows improving the economy of a country, and are aimed at achieving various goals such as generating new sources of employment, promoting care for the environment, as well as improving the quality of life of the community,...

• Main Author: Cangui Navas, Lizeth (author)
• Other Authors: Casa Taco, Alison (author), Avellán Herrera, Nilda (author)
• Format: article
• Language: spa
• Published: 2023
• Subjects: Reformas tributarias; incentivos fiscales; resultados contables; sector comercial; Tax reforms; tax incentives; accounting results; commercial sector
• Online Access: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/1960