Análisis de la aplicación del beneficio tributario : exoneración del impuesto a la propiedad vehicular en las entidades del sector comercial de la provincia del Guayas.

Abstract

The present titling work consists of analyzing the tax incentive directed at vehicles in the commercial sector of the province of Guayas that are sentenced to pay taxes each year, with the highest item to be paid, being the vehicle property tax. In recent years, the transport sector has grown considerably, being a fundamental pillar for carrying out productive activities and the reason for the country's economic growth. In addition, several experts in the field guarantee that said activity carried out by land is one of the main business activities in the country. This implies that for greater productivity, companies acquire more vehicles, which generates a higher tax collection of the Vehicle Ownership Tax. Companies and taxpayers that own vehicles contribute to the flow of production and economy have the right to have their tax burden lower because there are laws that encourage such activities consisting of partial or total reductions in Vehicle Taxes according to the category of the same. Being a support to continue with the functions, to keep flowing productivity and grow more the economy. However, many companies do not apply for this tax benefit. It is important to mention that it seeks to investigate the reasons why taxpayers do not apply to the incentive, analyze the total collections of recent years to find out their level of incidence in the general collections and make a comparison to evaluate the variation of prices to pay when applying. This benefit versus not doing so. Knowledge of these exemptions and rebates can serve as savings options for commercial companies and thus avoid nonmandatory payments.