Análisis del impacto financiero de la exoneración de impuesto a la renta para sociedades nuevas establecidas en el COPCI en la Provincia del Guayas periodo 2011 – 2015.

摘要

Tax incentives are constituted in legal measures that grant favorable treatment to certaintaxpayers based on reasons of public interest, equity and social justice, with thepublication of the Organic Code of Production, Trade and Investment – COPCI in 2010the exemption was granted in the payment of income tax for new companies that generateassets in the economy and invest in transcendental activities for the change of theproductive matrix in Ecuador. Guayas province ranks second place at the national levelin the development productive activities, so the present research aims to analyze thefinancial impact of income tax exemption in new societies established in the province ofGuayas from the publication of the Copci, through a descriptive study, with longitudinalsection and panel design in which information submitted to the Tax Administration oncompanies which availed of this benefit in the period 2011 to 2015 will be analyzed andthe application financial analysis techniques. As a result it was found that only 0.49% ofcompanies incorporated from 2011 and were eligible to benefit, they did; in them it canbe evidenced that its financial behavior is lower than the average of the sectors to whichthey belong according to the reports of the Superintendency of Companies, additionallysimulations were carried out through the @ Risk software with 90% probability it showedthat the proposed exemption in the law does not reach the expected financial impact, sinceduring the early years of the start of effective operation in the absence of the exemptionsavings for the payment of income tax is not material.