Impact of income tax deductibility on tax equity for agricultural producers

Authors

Keywords:

Tax deductions, income tax, agricultural producers, tax equity, agricultural competitiveness

Abstract

The deductibility of income tax is a tax mechanism designed to encourage investment and improve the competitiveness of the agricultural sector in Ecuador. This study analyzes its impact on different types of agricultural producers, evaluating whether its application promotes fiscal equity and benefits all producers fairly. The objective was to determine the extent to which tax deductions favor producers based on their size and location, identifying barriers that limit their access. A quantitative approach with a non-experimental cross-sectional design was adopted, using structured surveys applied to a representative sample of agricultural producers and semi-structured interviews with experts in tax law and sector representatives. The results show that large agro-industrial producers can maximize tax benefits thanks to their access to accounting advice and administrative resources, while small producers, especially those in rural areas, face difficulties due to lack of information and complexity of the process. This inequality limits the competitiveness and sustainability of the agricultural sector, affecting its equitable development. It is concluded that it is necessary to reform fiscal policies to ensure more equitable access to tax incentives, simplify administrative procedures, and promote training programs in fiscal management for small producers. Additionally, it is recommended to design specific incentives to foster sustainable agricultural practices and improve tax efficiency in the sector.

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Author Biographies

Anabela Chuquizan-Irua, Universidad Regional Autónoma de los Andes. Ecuador.

 

 

Carmen Marina Méndez-Cabrita, Universidad Regional Autónoma de los Andes. Ecuador.

 

 

Luis Andrés Crespo-Berti, Universidad Regional Autónoma de los Andes. Ecuador.

 

 

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Published

2025-08-16

How to Cite

Chuquizan-Irua, A., Méndez-Cabrita, C. M., Crespo-Berti, L. A., & Molina-Gutiérrez, T. de J. (2025). Impact of income tax deductibility on tax equity for agricultural producers. Revista UGC, 3(3), 32–38. Retrieved from https://universidadugc.edu.mx/ojs/index.php/rugc/article/view/190

Issue

Vol. 3 No. 3 (2025): Desafíos contemporáneos en la sociedad global: perspectivas jurídicas, educativas y tecnológicas (Septiembre-diciembre)

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Artículos

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Copyright (c) 2025 Anabela Chuquizan-Irua, Carmen Marina Méndez-Cabrita, Luis Andrés Crespo-Berti, Teresa de Jesús Molina-Gutiérrez

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