X. CARACTERÍSTICAS DEL SECTOR AGROPECUARIO EN LA PRODUCCIÓN DE AGUACATE HASS DE COLOMBIA Y MÉXICO PARA EL AÑO 2021

Abstract

With the objective of determining the properties of the agricultural sector in the
production of Hass avocado in Colombia and Mexico, that makes it possible to demonstrate
the social advantages associated with the fulfillment of tax obligations, tax benefits and tax
collection by criteria of production and sale of the fruit for the countries considered in the
analysis, exploratory quantitative analysis is carried out from information from second
sources, cited from web pages, audiovisual informative content, publications categorized in
indexed information presentation engines, guarantors of methodological rigor in the
dissemination of understanding, through cluster content analysis, which is a methodology
used against written materials, through phases of creation of the final result, it is done by
means of primordial and secondary propositions that are structured in parallel, with which
the agricultural area of said lands is defined, demonstrating the advantages they had in the
production of this crop, making Mexico the number 1 territory in production, with more
imports and Colombia is in 5th place as a producer territory, nevertheless, with a positive
effect on the economy, the production of Hass avocado is also mentioned, which produces
work and occupies a greater number of hectares planted in avocado, keeping in mind the
varieties, being able to satisfy local needs and remaining to export. Regarding tax obligations
and exceptions, a comparative table between nations is foreseen.