Percepción de los efectos económicos, financieros, sociales del incremento neto de empleados y reinversión de utilidades en activos productivos incentivos tributarios de ley de régimen tributario interno, en las empresas de venta de equipos de comunicación y telefónica, en el distrito Metropolitano de Quito, entre 2011 y 2012
The incentives and tax benefits are legal measures that involve a reduction or exemption of tax payable, are support mechanisms that enable new national and foreign investments in the country, encourage the creation of new businesses and growth of the existing, and promote areas of social, environme...
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| Format: | bachelorThesis |
| Sprache: | spa |
| Veröffentlicht: |
2015
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| Online Zugang: | http://dspace.ups.edu.ec/handle/123456789/9715 |
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Tag hinzufügen | Zusammenfassung: | The incentives and tax benefits are legal measures that involve a reduction or exemption of tax payable, are support mechanisms that enable new national and foreign investments in the country, encourage the creation of new businesses and growth of the existing, and promote areas of social, environmental and financial aid. Sales companies of telephone and communication equipment, performing employees increased, contribute to economic growth, with the opening of new places of employment in the private sector, which is why there is current a deduction for taxpayers who have a net increase in the opening working places during the first six months of the year, thereby obtaining a deduction directly involved in the tax reconciliation for obtaining the tax base for the calculation of income tax. In relation to the reinvestment of profits in productive assets a reduction is mentioned until ten percent of the income tax, if the investment is destined exclusively for the purchase of productive fixed assets or goods intended for research and technology that increases the production, contributing to the improvement of productivity and development of the national economy. Tax incentives for net increase in jobs and reinvestment of profits in productive assets are in the Organic Law of Internal Tax Regime (LORTI). In the present investigation analyzing the perception of the economic, financial and social effects on the application of incentives: net increase of employees and reinvestment of profits in productive assets in the Metropolitan District of Quito in the period 2011 to 2012. |
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