Incentivos tributarios como principales factores de la recaudación fiscal en la ciudad de Guayaquil.

Abstract

The objective of this research work is to establish the types of tax incentives applied during the last 5 years and that have led to improved tax collection. A qualitative analysis was carried out, of an exploratory type, of participatory action design; 30 accounting professionals were interviewed to find out their perception of tax collection compared to the use of tax incentives. It was concluded that 83% of those interviewed indicated that tax incentives lead to improved collection, which has a positive impact on the General State Budget; on the other hand, 7% affirm that the abuse of incentives generates tax misconduct in taxpayers, leadind to the conclusión that tax collection increases when there are tax incentives; as well as, improves the perception of companies about the services provided by the State.. For future research, it is recommended to consider the trust of companies in the gobernment, financial costs for compliance with tax obligations, characteristics that could change the tax behavior of companies.