Tax incentives for Tourism and hotel companies in the Province of Tungurahua, under frederic skinner's reinforcement theory, Period 2019-2020.

Abstract

In the last decade, Tourism represents an impact on Modern society, in virtue of which the tax incentives in the activities carried out by the Tourism and Hotel companies in the province of Tungurahua will allow evidence of what has been stated. The research approach is mixed, the type of research is descriptive and explanatory, the design is non-experimental and the modality is a field investigation, an instrument of 353 surveys was applied to taxpayers that make up the five sectors of the activities tourist areas of the province of Tungurahua made up of the cantons of Ambato, Baños, Pelileo, Mocha, Patate, Quero, Cevallos, Tisaleo and Pillaro. Among the conclusions is to strengthen the dissemination and application of tax incentives, with the aim of promoting development and economic growth. Among the results 54% state that they are aware of the existence of these direct tax benefits with the sector, but due to lack of applicability, they are not practiced in some cases by businessmen and/or accountants; Regarding the contribution of incentives to the sector, 35% consider that tax benefits support the generation of more sources of employment.

 Keywords: Tourism companies, Hospitality and tourism, Taxation - Taxes.