Tax reforms and activity indicators in the aquaculture industry in the province of Santa Elena, 2018 - 2022

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Joselyn Tatiana Muñoz López
Miguel Ganchozo López


This article aims to evaluate the impact of tax reforms on the activity indicators of the aquaculture industry in the province of Santa Elena, period 2018 - 2022. Several techniques and tools were used to analyze the business sector, highlighting the importance of financial evaluation, and tax planning in business decision making; in addition, the relationship between income tax data and previous regimes was analyzed. A descriptive type of research was used in the study by means of the desegregation of variables, which also allowed the situational diagnosis, on the other hand, correlational research was used by means of the analysis of indicators to analyze the variables of interest.


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Muñoz López , J. T. ., & Ganchozo López , M. . (2024). Tax reforms and activity indicators in the aquaculture industry in the province of Santa Elena, 2018 - 2022. Espirales Revista Multidisciplinaria De investigación, 8(49). Retrieved from
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