Análisis de los incentivos tributarios y su incidencia en el desarrollo económico del sector agrícola de la provincia de Tungurahua durante el año 2015.

摘要

The research carries out an analysis of the tax incentives and their incidence in the economic development of the agricultural sector of the Tungurahua Province during the year 2015, where the tax incentives in the Agricultural Sector of the province of Tungurahua are diagnosed during the year 2015, for which the theoretical part is described, where the events in the country and the province are announced; While the field study shows that farmers are unaware of tax incentives for the sector, this indicator shows that SRI's incentives for practices within the agricultural sector areunknown or not adequately socialized. Most farmers consider that tax payments are excessive, so a little more than half mentions that there is a proportionality in these payments, in addition they consider that there is a delay in the development of the sector, this in the absence of public policies And prosecutors. It is also reported that the incentives have a direct impact on the development of the sector, although some farmers were skeptical, since they mention that there is unfair competition both nationally and for products entering the borders, in addition to smuggling and other Variables that must be improved to promote sustainable and sustainable development. Finally, they affirm that the strategies proposed will allow the tax incentives to promote the development of the Agricultural Sector of the province of Tungurahua.