Análisis de los incentivos tributarios en el sector audiovisual en el Ecuador
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2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
La concientización de la importancia del sector audiovisual en el desarrollo de la sociedad, por parte del Estado, es reciente, debido a la falta de incentivos fiscales y de estrategias que estimulen su desarrollo. La presente investigación tiene por objetivo analizar los incentivos tributarios existentes tras la aprobación de la Ley de Cultura. La metodología empleada es cuantitativa y cualitativa a través del análisis de contenidos e interpretación de estadísticas nacionales, además de entrevistas a distintos representantes del sector audiovisual en Guayaquil. Los resultados muestran que las leyes aprobadas recientemente no son suficientes para proyectarnos a nivel internacional, como si lo hace Colombia con incentivos tributarios para la empresa privada, otra de las causas encontradas es la falta de difusión y los mecanismos a los que pueden acceder, por lo que se propone implementar un programa de capacitación así como una guía tributaria que permita el conocimiento de los mismos.
In Ecuador, the awareness of the importance of the audiovisual industry in the developing of the society, by the state, is fresh and it is directly connected to the lack of tax incentives and strategies to stimulate its development. The aim of this research is analyzing the tax incentives existing after the approval of Culture Law and their effect on audiovisual industry. The methodology used is qualitative through the analysis and interpretation of contents of testing report, in addition to interviews to different representatives of audiovisual industry in Guayaquil. The results show that the recently approved laws aren’t enough to project us internationally, as Colombia, who counts with tax incentives to private company, another causes founded are the lack of dissemination about mechanism which they can access, for that reason, our propose is based to implement a training program and a tax guide that allows the knowledge them.
In Ecuador, the awareness of the importance of the audiovisual industry in the developing of the society, by the state, is fresh and it is directly connected to the lack of tax incentives and strategies to stimulate its development. The aim of this research is analyzing the tax incentives existing after the approval of Culture Law and their effect on audiovisual industry. The methodology used is qualitative through the analysis and interpretation of contents of testing report, in addition to interviews to different representatives of audiovisual industry in Guayaquil. The results show that the recently approved laws aren’t enough to project us internationally, as Colombia, who counts with tax incentives to private company, another causes founded are the lack of dissemination about mechanism which they can access, for that reason, our propose is based to implement a training program and a tax guide that allows the knowledge them.
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SECTOR AUDIOVISUAL, PUBLICIDAD, CINEMATOGRAFIA, PRODUCTORES INDEPENDIENTES