Impuesto a la renta único agropecuario y su influencia en la gestión efectiva de empresas agrícolas y pecuarias de Santo domingo de los Tsáchilas – Ecuador año 2024 Single agricultural income tax and its influence on the effective management of agricultural and livestock companies in Santo domingo de los Tsáchilas – Ecuador year 2024
Article Sidebar
Main Article Content
Abstract
This research analyzed the influence of the Single Agricultural Income Tax (IRUA) on the effective administrative, financial, and productive management of agricultural and livestock enterprises in Santo Domingo de los Tsáchilas, Ecuador, in 2024. The study is justified by the urgent need to strengthen Ecuador’s agricultural sector, which is vital for employment and food supply, thru improved tax management. One identified limiting factor is the lack of knowledge and training on the IRUA. The general objective was to analyze the influence of the IRUA in order to identify opportunities for improving companies’ performance. The research employed a mixed-methods approach, descriptive and correlational in nature. The design was non-experimental and cross-sectional. The population was the universe of registered agricultural enterprises operating under the IRUA. A probabilistic sample of 30 study subjects (accounting agents, managers) was taken. The main techniques were Document Analysis and Field Research via a survey, which included a 13-item quantitative Likert-scale questionnaire and a 10-question qualitative questionnaire with open-ended questions. The quantitative analysis was conducted using Weighted Means (WM), and Pearson’s correlation was proposed for hypothesis testing. Results and Conclusions The results revealed a dichotomy: the effective management of the surveyed companies is high (weighted mean between 3.97 and 4.43), and there is strong agreement that the IRUA incentivizes formalization and frees up resources to improve management (weighted mean P10: 4.20, weighted mean P11: 4.30). Consequently, the alternative hypothesis (H1) was accepted: the application of the IRUA has a positive and significant influence on effective management. However, the critical weakness of inadequate training and dissemination by the SRI (mean score: 2.33) was identified, which limits the single tax’s potential for an even greater impact.
Downloads
Article Details
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
References
Acosta, F. (2020). Análisis de la reforma tributaria 2019 en Ecuador: Impacto en el sector agropecuario. Revista de Ciencias Sociales, 15(2).
Cabanellas, G. (2006). Diccionario jurídico elemental (18.ª ed.). Heliasta.
Creswell, J. W. (2014). Research design: Qualitative, quantitative, and mixed methods approaches (4.ª ed.). SAGE Publications.
Drucker, P. F. (1973). Management: Tasks, Responsibilities, Practices. Harper & Row
Gómez, A. (2022). Tributación simplificada para el sector primario en Ecuador: Desafíos de aplicación y difusión. (Tesis de maestría). Universidad Técnica de Ambato.
Hernández-Sampieri, R., Fernández-Collado, C., & Baptista-Lucio, M. (2014). Metodología de la investigación (6.ª ed.). McGraw-Hill Interamericana.
Pérez, C., & Sánchez, M. (2021). Formalidad y gestión financiera en el sector agropecuario ecuatoriano: Análisis de sus determinantes. Revista de Ciencias Económicas, 25(3).
Rodríguez, L. (2023). Eficacia de las políticas tributarias en el fomento productivo agrícola: Una revisión crítica. Observatorio de la Economía Latinoamericana.
Ley Orgánica de Simplificación y Progresividad Tributaria. (2019). Registro Oficial N. º 588.
Musgrave, R. A. (1959). The Theory of Public Finance: A Study in Public Economy. McGraw-Hill.
Muñiz, J. (2003). Teoría clásica de los tests. Psicothema, 15(4), 543–551.
Nunnally, J. C., & Bernstein, I. H. (1994). Psychometric Theory (3.ª ed.). McGraw-Hill
Pardo, A., & San Martín, R. (2010). Análisis de datos en psicología I (2.ª ed.). Pirámide.
Porter, M. E. (1985). Competitive Advantage: Creating and Sustaining Superior Performance. Free Press.
Prado-Carpio, E. C., Pinargote-Pinargote, H. M., Serrano-Valdiviezo,M. P.,Minaya-Macías, M.M.,& Navarrete-Almeida, M. S. (2025). Guía para la escritura académica y la divulgación de conocimientos. Editorial Erevna Ciencia Ediciones, Ecuador. https://doi.org/10.70171/dwjsjb71
Ritchey, F. (2008). The Statistical Imagination: Elementary Statistics for the Social Sciences (2.ª ed.). McGraw-Hill.
Samuelson, P. A., & Nordhaus, W. D. (2010). Economía (19.ª ed.). McGraw-Hill Interamericana.
Slemrod, J., & Yitzhaki, S. (2002). Tax avoidance, evasion, and administration. En A. J. Auerbach & M. Feldstein (Eds.), Handbook of Public Economics (Vol. 3, pp. 1425–1470). Elsevier Science.
Stiglitz, J. E. (2000). Economics of the Public Sector (3.ª ed.). W. W. Norton & Company.
Spiegel, M. R. (1991). Estadística (2.ª ed.). McGraw-Hill.
Tamayo y Tamayo, M. (2018). El proceso de la investigación científica (6.ª ed.). Limusa.
Varian, H. R. (2014). Microeconomía Intermedia: Un Enfoque Moderno (9.ª ed.). Antoni Bosch Editor.
Wayne, D. (2017). Bioestadística: Base para el análisis de las ciencias de la salud (4.ª ed.). Limusa Wiley.
Zafra, H. A. (2018). Finanzas rurales y desarrollo agropecuario. Ediciones Uniandes.
Zimmerman, J. L. (2017). Accounting for Decision Making and Control (9.ª ed.). McGraw-Hill Education.