Impuesto a la renta único agropecuario y su impacto en empresas agrícolas como medida de desarrollo económico, del Cantón Cañar en post pandemia

Abstract

This research analyzes the Single Agricultural Income Tax and its impact on agricultural companies in the province of Cañar together with the province of Loja and Morona Santiago in post pandemic. This economic sector is the main source of employment and represents a significant percentage of the economically active population of Ecuador being 30% according to the PIB 2021, being this a great opportunity for economic development; under this context it is analyzed: What is the impact of the application of the new tax regime for taxpayers? In order to accomplish this analysis, a descriptive statistical model was built with data obtained from the internal revenue service’s portal. The result obtained in this work was that the simplified regime of the Single Agricultural Income Tax allows companies to have tax savings compared to the general income tax.