EFECTOS ESCONDIDOS DE LOS BENEFICIOS E INCENTIVOS TRIBUTARIOS.

Abstract

The purpose of this paper is show how efficient and effective was the implementation a of several taxes reforms in the period (2007-2013), in the Correa´s Government, Tax Equity Lax 2007 and creation of Production Code COPCI 2010, wich aims to encourage the National Production, to attract foreing investment, to make changes in the productive matriz, to keep dollarization and get more revenue for the Treasury, all this trough taxes incentives. It raises the confrontation of digits with countries like Ireland, Peru and Colombia, the breakdown of digits for incentives and benefits, the comparative analysis of a projection based on mathematical and statistical models with wich we seek to stablish what is the effect of the incentives and tax benefits. It is concluded that it is important to stablish reforms with long periods and these wouldn´t be destinated for a specific group of companies, allowing Ecuador to grow in different aspects such as economic, political and societal.