The role of the DST exemption in the expansion of Ecuador's flower sector [El rol de la exoneración del ISD en la expansión del sector florícola de Ecuador]
DOI:
https://doi.org/10.62574/rmpi.v4iespecial.161Keywords:
financial audit, taxation, fiscal policyAbstract
The study analysed the effectiveness of tax incentives, in particular the exemption of the Foreign Exchange Tax (ISD) in the Ecuadorian flower export sector, using a descriptive methodology. The results revealed that the majority perceive the incentives as effective, despite this, there is a gap in the companies' knowledge of these tax benefits. It was observed that companies use different incentives depending on their sector of activity, which highlights the need for specific tax policies. Challenges such as administrative complexity and lack of clear information were identified. In conclusion, the need to improve the dissemination of incentives and provide more government support to maximise their impact on attracting foreign investment and the growth of the export sector is identified. These findings emphasise the importance of optimising fiscal incentives to boost competitiveness and regional economic development.
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