EXPORTACIÓN DE AGUACATE ORGÁNICOS APROVECHANDO LAS EXENCIONES TRIBUTARIAS POR LA LEY DE FOMENTO

Abstract

This academic article aims to analyze the economic incentives and benefits such as access to credit, exonerations to the payment of Foreign Exchange Tax, reduction of the Income Tax rate, among others, that the Ecuadorian government has for exporters through of the Law for Productive Development, Attraction of Investments, Generation of Employment and Stability and Fiscal Balance for the export of HASS organic avocado to various markets. Also, try to compare the different mechanisms that Ecuadorian governments have made since 1979 to the government of President Lenin Moreno Garcés, to boost the agro-industrial export sector and demonstrate the incentives that the State has made towards agricultural producers through the qualitative method.