THE DRAWBACK INCENTIVE IN FLOWER GROWING COMPANIES OF AZUAY S PROVINCE: A SWOT ANALYSIS THROUGH THE DELPHI METHOD EL INCENTIVO DRAWBACK EN EMPRESAS FLORICOLAS DE LA PROVINCIA DEL AZUAY: UN FODA A TRAVES DEL METODO DELPHI

Dayanna Carolina Barzallo Torres, Jorge Luis Garcia Bacuilima, and Juan Pablo Vazquez Loaiza

Revista Global de Negocios, 2018, vol. 6, issue 7, 37-52

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

Keywords: Tax Incentives; Drawback; Flowers Exports; SWOT (search for similar items in EconPapers)
JEL-codes: C42 C81 E62 H22 H25 H32 (search for similar items in EconPapers)
Date: 2018
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Persistent link: https://EconPapers.repec.org/RePEc:ibf:rgnego:v:6:y:2018:i:7:p:37-52

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