Aplicación de la reducción tributaria en el otorgamiento de créditos al sector productivo en las Cooperativas de Ahorro y Crédito Segmento 2 del cantón Ambato

Abstract

The research project has as main purpose to solve the problem detected is the same as "decrease of credit to the productive sector by the credit union segment 2 Ambato Canton"; once executed the investigation it was determined that the non-application of the tax reduction has become one of the main causes of the problem of study, was identified at the time of filing the tax reconciliation are not considered credits to the productive sector for the corresponding tax reduction so that the entire income tax is paid, thereby decreasing the credits to the productive sector of the canton. It is important that financial institutions efforts Segment 2 routed to the correct application of tax reduction and thereby promote adequate credit granting