El impuesto al cigarrillo y su contribución a los ingresos fiscales de Ecuador en el período 2007-2014
Fecha
2016-01-04
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
El tema investigativo se refiere a “El impuesto al cigarrillo y su contribución a los ingresos fiscales del Ecuador periodo 2007 - 2014” debido a que esta clase de impuesto representan una considerable fuente de ingresos al fisco, este tipo de impuesto grava a determinados bienes y servicios específicos de fabricación y procedencia nacional e internacional. Por consiguiente, es importante la realización del estudio por el hecho que el crecimiento de las recaudaciones tributarias en el presente gobierno y las reformas tributarias aprobadas han tomado en cuenta el incremento de la tasa del impuesto al cigarrillo, dado que los consumidores son los interventores en el pago de este impuesto sobre este producto que al mismo tiempo resulta perjudicial para la salud de los consumidores y no consumidores. Se consideró como muestra de estudio al cigarrillo, que es un bien con alto consumo en la población y que se encuentra en la categoría de bienes de consumo especial. El cigarrillo llega al mercado por un reducido grupo de empresas productoras que tiene el control de la cadena productiva y de comercialización, y su consumo genera externalidades negativas tanto a fumadores como a no fumadores, por esa razón el gobierno grava con impuestos a los cigarrillos.
El objetivo principal del estudio es demostrar la contribución económica y la participación de este impuesto en el financiamiento de las arcas fiscales durante el período 2007 – 2014. Se hace una descripción del contenido de los capítulos:
The research topic refers to "the cigarette tax and contribution to tax revenues Ecuador period 2007 - 2014" because this kind of tax represent a significant source of revenue to the Treasury, this type of tax applies to certain goods and specific manufacturing services and national and international sources. It is therefore important to the study by the fact that the growth of tax revenues in this government and tax reforms approved have taken into account the increase in the rate of tax on cigarettes, as consumers are intervenors in the payment of this tax on this product while detrimental to the health of consumers and non-consumers. It was considered as study sample cigarette, which is a well with high consumption in the population and is in the category of special consumer goods. The cigarette reaches the market by a small group of production companies have control of the supply chain and marketing, and consumption generates negative externalities both smokers and non-smokers, which is why the government taxes on cigarettes. The main objective of the study is to demonstrate the economic contribution and participation of this tax in the financing of the treasury during the period 2007 - 2014. A description of the content of the chapters is made
The research topic refers to "the cigarette tax and contribution to tax revenues Ecuador period 2007 - 2014" because this kind of tax represent a significant source of revenue to the Treasury, this type of tax applies to certain goods and specific manufacturing services and national and international sources. It is therefore important to the study by the fact that the growth of tax revenues in this government and tax reforms approved have taken into account the increase in the rate of tax on cigarettes, as consumers are intervenors in the payment of this tax on this product while detrimental to the health of consumers and non-consumers. It was considered as study sample cigarette, which is a well with high consumption in the population and is in the category of special consumer goods. The cigarette reaches the market by a small group of production companies have control of the supply chain and marketing, and consumption generates negative externalities both smokers and non-smokers, which is why the government taxes on cigarettes. The main objective of the study is to demonstrate the economic contribution and participation of this tax in the financing of the treasury during the period 2007 - 2014. A description of the content of the chapters is made
Descripción
Impuestos al cigarrillo
Palabras clave
IMPUESTOS A LOS CONSUMOS, REFORMA TRIBUTARIA, GASTOS PÚBLICOS, SUBSIDIOS