Análisis del tratamiento tributario del impuesto a la renta único en la actividad bananera de empresas productoras de la ciudad de Guayaquil durante el periodo 2020-2021.

Abstract

The degree work "Analysis of the tax treatment of the single income tax in the banana activity of producing companies in the city of Guayaquil during the period 2020-2021", established that the problem is related to the fact of identifying the affectation of this tax when this payment system is applied, exclusive to the banana sector, among its theoretical bases the analysis of the theory of taxation, tax, equitable taxation, tax system, single income tax for the banana sector was considered , among other topics. The methodology applied the observational, retrospective design that examined the tax effects on tax policies for banana producers, the type of research was correlational, with a mixed approach, with a quantitative research that used the survey technique and a questionnaire was applied as an instrument, while the qualitative part implemented the technique of interviewing experts in tax management. The population/sample consisted of 35 accountants and 6 interviews with accounting experts with knowledge of the banana regime. The results indicated that the Law stipulates for producers with a BPA certificate, a reduction of the rate to 1%, however, a rejection of individual producers and micro-producers is observed when they do not reach the production of 1000 weekly boxes and are sustained by their weekly sales, reducing liquidity. It was concluded that banana farmers require tax incentives that allow them to obtain greater efficiency and profitability to contribute to the growth of the country.