Impacto de los incentivos fiscales en el desarrollo de las PYMES en la ciudad de Quevedo

This study analyzes the impact of tax incentives on the economic development of small and medium-sized enterprises (SMEs) in the canton of Quevedo, Ecuador. Through a quantitative approach, data were collected via surveys administered to administrative and financial representatives of 90 SMEs. The results reveal a partial knowledge of the available incentives, along with critical perceptions regarding their accessibility, regulatory clarity, and practical effectiveness. Structural barriers such as bureaucracy, limited dissemination, and insufficient technical training were identified. The study concludes that, although tax incentives have the potential to promote investment and strengthen the local productive sector, they require a territorially adapted redesign and the inclusion of complementary measures in order to fulfill their true transformative purpose.