Meu SciELO
Serviços Personalizados
Artigo
Indicadores
Citado por SciELO
Links relacionados
Similares em SciELO
Compartilhar
Revista Universidad y Sociedad
versão On-line ISSN 2218-3620
Resumo
SUAREZ RODRIGUEZ, Otto e BENAVIDES TIGRERO, Sasha. Tax policies and incentives on the profitability of MSMES in the shrimp sector in Santa Elena: economic impact. Universidad y Sociedad [online]. 2023, vol.15, n.3, pp. 88-95. Epub 30-Jun-2023. ISSN 2218-3620.
The shrimp sector at the national level produces the second most exported product, however, the COVID-19 pandemic limited its activity in 2020, affecting national production, and therefore the collection of taxes generated by this economic sector. Due to the above, this study aims to determine whether tax policies and incentives have had a positive or negative impact on the profitability of MSMEs in the shrimp sector in the province of Santa Elena. The study uses a non-experimental longitudinal design, with a descriptive and correlational scope. As sources of information, through documentary analysis, data from the Central Bank of Ecuador, the Superintendence of Companies and the Internal Revenue Service were used. In addition, surveys were applied to microentrepreneurs in the shrimp sector in order to obtain information on the tax burden required by the commercial activity. Among the main results, it was determined that 26% of the MSMEs in the shrimp sector applied tax incentives, taking advantage of said benefit to reduce or collect their tax to pay, in addition, it was verified the incidence of tax policies and incentives in the profitability in the shrimp sector of the province of Santa Elena during the period 2016 - 2020.
Palavras-chave : Tax incentives; Profitability; Shrimp sector; Province of Santa Elena.