Estudio de los impuestos a la importación y comercialización de automóviles y su efecto en la recaudación del sistema de rentas internas en el periodo 2010-2014
Fecha
2016-01-07
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
Los resultados negativos de la balanza comercial (bienes) de los años 2010 y 2011 motivaron a que el gobierno nacional implemente medidas de política económica encaminadas a contraer algunos segmentos de los bienes importados; en unos casos se incrementaron los aranceles y, en otros, además de este incremento se crearon nuevos tributos.
Este el caso del mercado automotriz que está integrado por las ensambladoras nacionales que fabrican un alto porcentaje de las unidades destinadas al consumo interno y las empresas importadoras de unidades terminadas; este mercado se modificó con el incremento de la tasa arancelaria y con la creación del impuesto a los consumos especiales, con la finalidad de encarecer el valor final de los vehículos previo a la venta; en otros casos se impusieron vanguardias para hacer a devaluaciones.
En el año 2011 también se creó el Impuesto Ambiental a la Contaminación Automotriz, que entró en vigencia el año siguiente (2012) y en los tres años logró acumular cantidades que se incrementan anualmente.
Este trabajo investigativo busca analizar el comportamiento del mercado automotriz frente al cambio tributario y arancelario para la importación de nuevas unidades ya la tributación interna aplicada al parque automotor, para comprobar si la cuantía de la recaudación tributaria se contrajo al igual que las importaciones o si, por el contrario, estas se incrementaron de manera cuantitativa y de manera porcentual ante el total de recaudaciones que anualmente efectúa el SRI
The negative trade balance (goods) for the years 2010 and 2011 prompted the national government to implement economic policy measures aimed at getting some segments of imported goods; in some cases tariffs were increased and, in others, and this increase new taxes were created. This is the case which is composed of the national assembly who make a high percentage of units for domestic consumption and importers of finished units automotive market; this market was modified with the increase in the tariff rate and the creation of special consumption tax on, with the aim of making the final value of the pre-sale vehicles; in other cases vanguards were imposed to make devaluations. In 2011 the Environmental Pollution Tax Automotive, which came into force (2012) the following year and in the three years managed to accumulate amounts increase annually was also created. This research work seeks to analyze the behavior of the automotive market against the tax and tariff change for the import of new units and internal taxation applied to the fleet, to check whether the amount of tax revenue shrank as imports or, on the contrary, these increased quantitatively and by percentage to the total annual revenues that makes SRI
The negative trade balance (goods) for the years 2010 and 2011 prompted the national government to implement economic policy measures aimed at getting some segments of imported goods; in some cases tariffs were increased and, in others, and this increase new taxes were created. This is the case which is composed of the national assembly who make a high percentage of units for domestic consumption and importers of finished units automotive market; this market was modified with the increase in the tariff rate and the creation of special consumption tax on, with the aim of making the final value of the pre-sale vehicles; in other cases vanguards were imposed to make devaluations. In 2011 the Environmental Pollution Tax Automotive, which came into force (2012) the following year and in the three years managed to accumulate amounts increase annually was also created. This research work seeks to analyze the behavior of the automotive market against the tax and tariff change for the import of new units and internal taxation applied to the fleet, to check whether the amount of tax revenue shrank as imports or, on the contrary, these increased quantitatively and by percentage to the total annual revenues that makes SRI
Descripción
Política econímica.
Palabras clave
COMERCIO INTERNACIONAL, PRODUCTO INTERNO BRUTO, INDUSTRIA AUTOMOTRIZ, EXPORTACIONES