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El presente estudio tiene por objeto analizar los resultados que han generado los incentivos tributarios establecidos en el Codigo de la Produccion, Comercio e Inversion (COPCI) publicado en el registro oficial No. 351 del 29 de diciembre de 2010, en las pequenas empresas del sector de alimentos del Canton Quito, Ecuador. Para su desarrollo se utilizo la informacion financiera del periodo 2010-2012, investigacion documental basada en fuentes bibliograficas, aplicacion de encuestas a gerentes y propietarios de pequenas empresas del sector de alimentos y entrevistas a funcionarios publicos. Los resultados mostraron que los incentivos establecidos en el COPCI pueden resultar atractivos desde el punto de vista economico y tributario para el gobierno, sin embargo, para las pequenas empresas del sector de alimentos del canton Quito, estos no han generado mayor beneficio en temas de empleo, produccion, inversion y recaudacion tributaria. Abstract The present study aims to analyze the results that have generated tax incentives established in the Code of Production, Trade and Investment (COPCI) published in the Official Register No. 351 of December 29, 2010, in the small business sector of food of Quito Canton, Ecuador. For the development of this research, the 2010-2012 period of financial information, documental research based on literature sources, application surveys to managers and small business owners, and interviews with industry officials were used. The results showed that the incentives established in the COPCI may be attractive from the point of view of the government about economics and taxes; however, for small businesses of the food industry Quito city, they have not generated the greatest benefits on employment issues, production, investment and tax collection.

ciencia unemi/ciencia unemi (en línea)

Análisis de la aplicación de los incentivos tributarios para las pequeñas empresas del sector de alimentos del cantón Quito / Analysis of application of tax incentives for small businesses of the food industry in Quito City, Ecuador