La contabilidad ambiental y sus beneficios tributarios en las Pymes del Cantón Caluma
The union of accounting with the environment remains, until today, a topic of discussion and study around the world because of the importance it has received in recent years of environmental pollution caused by companies. In our country this topic has been little developed. The present project aims...
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| Materialtyp: | bachelorThesis |
| Språk: | spa |
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2017
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| Länkar: | http://dspace.ueb.edu.ec/handle/123456789/2020 |
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Lägg till en tagg | Sammanfattning: | The union of accounting with the environment remains, until today, a topic of discussion and study around the world because of the importance it has received in recent years of environmental pollution caused by companies. In our country this topic has been little developed. The present project aims to give an overview of the current state of environmental accounting in small and medium enterprises in the canton Caluma through a field investigation, in relation to what is stipulated in the law of the Ecuadorian State. An inquiry+ is made to determine whether or not there are tax benefits for carrying environmental accounting. It is concluded that in the canton Caluma small and medium enterprises do not perform environmental accounting and in many cases, have never heard of this type of accounting, while in Ecuador there are no tax benefits that encourage SMEs to implement this accounting. |
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