Incentivos tributarios para las nuevas inversiones del sector productivo fijadas en el Código Orgánico de la Producción Comercio e Inversiones y su incidencia en el buen vivir en el periodo 2010-2015 en la Hacienda “Cerezo” del Cantón Urdaneta
Fecha
2015
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Universidad de Guayaquil, Facultad de Ciencia Administrativas
Resumen
El presente trabajo corresponde a nuestra tesis de grado que consiste en realizar un análisis de los incentivos tributarios establecidos en el Código Orgánico de la Producción Comercio e Inversiones (COPCI) para las inversiones realizadas por una nueva sociedad en el campo maicero llamada Hacienda Cerezo; conocimos las características con las que se debe cumplir para beneficiarse de estos incentivos, realizamos la demostración de su aplicación práctica, la determinación de su impacto económico en el ciclo productivo y la afectación en el Buen Vivir de las personas involucradas en el negocio. Nuestra tesis proporciona una breve reseña de la hacienda que hemos escogido para nuestro análisis, así como la descripción de su ciclo productivo, la comercialización del producto, información financiera, y en conocimiento de que su realidad actual no es buena, nuestro propósito es aportar con ideas que permitan un cambio positivo de su situación. Además proporcionamos un
conjunto de normas, leyes, regulaciones que son necesarias conocer por el giro de negocio de la empresa en estudio. A través de un análisis comparativo de los estados financieros de los periodos
antes y después de la aplicación de incentivos tributarios podemos evidenciar como se favorece Hacienda Cerezo con la disminución de impuestos a pagar y el fomento a la inversión productiva que le genera un mayor crecimiento en su negocio. Al finalizar nuestro estudio pudimos recomendar a Hacienda Cerezo varias alternativas de mejoramiento tales como la reinversión de utilidades en activos productivos, considerar las deducciones adicionales en el gasto de contratación de empleados, salario digno y sus beneficios sociales, la optimización de sus recursos y el cuidado de la naturaleza, así como también la industrialización de su producto e introducción al mercado externo, contribuyendo de esta manera al cambio de la matriz productiva.
The current document corresponds to our thesis that consists of an analysis of tax incentives established in the Organic Code of Production Trade and Investment (COPCI) for investments made by a new company in the corn field called Hacienda Cerezo; we knew the characteristics that must be comply to qualify for these incentives, we conducted demonstrating its practical application, determining their economic impact in the production cycle and the affectation in the Good Living of the people involved in the business. Our thesis provides a brief overview of the ranch we have chosen for our analysis and the description of its production cycle, product marketing, financial information, and knowledge that their current reality is not good, our purpose is to contribute with ideas for positive change in their situation. We also provide a set of rules, laws, regulations that are necessary to know the line of business of the company under study. Through a comparative analysis of financial statements for the periods before and after the application of tax incentives we can show as Hacienda Cerezo is favored with the low pay tax and the promotion of productive investment that generates higher growth in your Business. At the end of our study we recommend Hacienda Cerezo several alternatives for improvement such as the reinvestment of profits in productive assets, consider the additional deductions in spending hiring, living wages and social benefits, optimizing their resources and care nature, as well as the industrialization of your product and introduction to foreign markets, thereby contributing to the change of the productive matrix.
The current document corresponds to our thesis that consists of an analysis of tax incentives established in the Organic Code of Production Trade and Investment (COPCI) for investments made by a new company in the corn field called Hacienda Cerezo; we knew the characteristics that must be comply to qualify for these incentives, we conducted demonstrating its practical application, determining their economic impact in the production cycle and the affectation in the Good Living of the people involved in the business. Our thesis provides a brief overview of the ranch we have chosen for our analysis and the description of its production cycle, product marketing, financial information, and knowledge that their current reality is not good, our purpose is to contribute with ideas for positive change in their situation. We also provide a set of rules, laws, regulations that are necessary to know the line of business of the company under study. Through a comparative analysis of financial statements for the periods before and after the application of tax incentives we can show as Hacienda Cerezo is favored with the low pay tax and the promotion of productive investment that generates higher growth in your Business. At the end of our study we recommend Hacienda Cerezo several alternatives for improvement such as the reinvestment of profits in productive assets, consider the additional deductions in spending hiring, living wages and social benefits, optimizing their resources and care nature, as well as the industrialization of your product and introduction to foreign markets, thereby contributing to the change of the productive matrix.
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Palabras clave
Incentivos tributarios, Producción, Buen Vivir