Tax incentives for agricultural MSMEs in the rural sector of the Guayas province Incentivos fiscales a las MIPYMES agrícolas del sector rural en la provincia del Guayas

Abstract

Rural agricultural micro, small, and medium-sized enterprises (MSMEs) play a fundamental role in the economy of Guayas Province, particularly in job creation, food supply, and local development. However, these productive units face multiple challenges, including a lack of access to financing, technology, and markets. The purpose of this study was to analyze the effect of tax incentives on Micro, Small and Medium Enterprises (MSMEs) in agriculture in the rural area of ​​the Guayas Province, Ecuador. The problem exposed the difficulties of rural development, where a prominent activity is agriculture, with tax incentives being a way to promote it. A mixed-approach methodology was determined, with a descriptive and exploratory scope and a non-experimental design. The data collection tools were surveys and a reference review. The main results show a better development of the companies that opted for these benefits within the 2021 period. It is concluded that tax incentives have a positive effect on the development of these organizations, based on the results obtained and by contrasting the vision of references and previous studies