Abstract
Tax incentives play an important role in investments’ protection and promotion for governments. The Ecuadorian Government has promoted the Drawback incentive. This incentive provides a return mechanism of one percentage of taxes applied to non-traditional products’ exporters. The goal is not to lose the goods' competitiveness in international markets. The present article analyzes the importance, benefit and reality of this incentive on the Flowers producer-exporter sector in the province of Azuay. We examine data from 2014 to 2017. We use Delphi Methodology as part of a quantitative and qualitative approach. The experts’ perception in terms of simplified Drawback is analyzed on flowers export experiences. Lessons are extracted. A SWOT analysis is determined according to the companies’ reality. Income performance of the companies is analyzed before and after the Drawback incentive is applied. Finally the Drawback pertinence is analyzed on the flower-growing sector of Ecuador.
| Translated title of the contribution | El incentivo a la devolución en las empresas floricultoras del Azuay es provincia: un análisis DAFO mediante el método Delphi |
|---|---|
| Original language | English (US) |
| Pages (from-to) | 37-52 |
| Number of pages | 16 |
| Journal | Revista Global De Negocios |
| Volume | 6 |
| Issue number | 6 |
| State | Published - 31 Dec 2018 |
Keywords
- Drawback
- Flowers exports
- Swot
- Tax incentives
CACES Knowledge Areas
- 314A Administration