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  • ISSN 2773-7357
  • hozpino@indecsar.org
  • Guayaquil, Ecuador
Revista Mundo Financiero

Artículos Científicos

Vol. 1 No. 1 (2020): Inaugural Issue

Investment activities in science, technology and innovation in companies that sell hardware items / p. 17-36

ARK
http://resolve.scienceontheweb.net/ark:/79347/RMF.v1i1.6
Submitted
December 10, 2020
Published
2020-12-10

Abstract

In the Bolivarian Republic of Venezuela, the private business sector lends or invests financial resources required by the Law of Science, Technology and Innovation, in order to assist in the development of projects organized by the Ministry of Science and Technology with the aim of ensuring the sustainable growth of the society, for which reason, the aim of the present article is to describe the contributions and investment activities of science, technology and innovation applied by companies in the sector ironmonger of the Municipality of Maracaibo, particularly those classified as large entities.  In addition, the study involves the function of state control by the Ministry referred to this matter through the National Science, Technology and Innovation Fund (FONACIT) as an attached entity. The study is descriptive, field and documentary, based on the guidelines established in the National Plan of Science Technology and Innovation (2013) and its LOCTI Law (2014). Finding that the companies of the hardware sector of the Maracaibo Municipality generate gross income according to the maximum qualification supported by the regulations, where the decision to contribute or invest in the financing of projects is based on the guidelines stipulated in the law.  On the other hand, the regulations state legal order leads to only contributions as the means by which the business system will report to the State under the origins of the taxable event, or builder of such tax and its tax base corresponding, leaving aside the design and implementation of investment projects.  It is concluded that there is an interest on the part of the entrepreneurs in collaborating with the State to work mutually in the development of broad social projects as allowed under the previous law already repealed, where the financing funds are guarded through FONACIT as the entity in charge of the execution, control and supervision of the same.

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