Exoneración Tributaria, un derecho al emprendimiento en la ciudad de Riobamba durante el año 2024.

Abstract

The objective of this research was to analyze the impact of tax incentives on the promotion of entrepreneurship in the Canton of Riobamba, Chimborazo Province, Ecuador, during the year 2024. This city is known for its diverse cultures and different types of entrepreneurship. In recent years, significant growth in entrepreneurial activity has been observed in this locality, driven by citizens' interest in creating new ventures and creating sources of employment, as well as contributing in some way to the economic development of the city. The research question was: What benefits does a tax exemption have for an entrepreneurship in Riobamba in 2024? From a global perspective, entrepreneurs generally receive great benefits, including tax absolutions and discounts. In Latin America, many countries do not have tools to support entrepreneurs nor do they receive efficient tax absolutions. A quantitative paradigm with a non-experimental design and analytical level was used. The sample included 65 entrepreneurs from a population of 1,879 businesses registered according to the National Institute of Statistics and Census (INEC) (2023). A survey of eight closed questions was administered to measure the effectiveness of tax exemptions. The results reveal a worrying lack of awareness about tax benefits: 83.08% of respondents are unfamiliar with the meaning of "tax exemption" and its benefits, while 87.69% are unaware of their rights as entrepreneurs. Only 1.54% have received effective tax incentives. However, 100% of entrepreneurs are legally incorporated, and 81.54% belong to local entrepreneurship groups. 95.38% believe that the number of entrepreneurs has not increased in recent years, raising concerns about local economic mobility. Conclusions: The research confirms that tax exemptions have a significant impact on promoting entrepreneurship when applied correctly. star_border.