Análisis comparativo del ICE de operaciones internas e importaciones en el Ecuador período 2008-2013
Fecha
2016-01-07
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
Los impuestos en Ecuador, tienen como objetivo primordial el abastecer los recursos necesarios para cubrir los egresos que debe hacer el Estado periódicamente; para lo cual cuenta con dos principales clases de impuestos: directos e indirectos; los directos que grava directamente las fuentes de riqueza, la propiedad o la renta; y los impuestos indirectos que gravan el consumo y no afecta de manera directa los ingresos de un contribuyente sino que recaen sobre el costo de algún producto. Dentro del estudio se analiza como este tipo de impuestos ha beneficiado al país en general durante el período 2008-2013, del cual se pretende describir y analizar los posibles efectos económicos y sociales que causa el impuesto. La metodología que se utiliza se basa en investigación documental, descriptiva, analítica y explicativa. Dentro de estos parámetros se tomará en cuenta el impuesto que ha tenido mayor variación en los últimos años que es el Impuesto a los Consumos Especiales, en vista del alto índice de mercancías que no se encuentran dentro de la canasta básica familiar, y a aquellos que perjudican la salud; dentro de los cuales se encuentran las bebidas alcohólicas, los cigarrillos, y otros.
The taxes in Ecuador, have as primordial objective supplying the necessary resources to cover the expenditures that he/she should make the State periodically; for that which has two main classes of taxes: direct and indirect; the direct ones that it burdens the sources of wealth, the property or the rent directly; and the indirect taxes that it burdens the consumption, don't affect the revenues of a taxpayer in a direct way but rather it relapses on the cost of some product. Inside the study it is analyzed as this type of taxes he/she has benefitted to the country in general during the period 2008-2013, of which is sought to describe and to analyze the possible economic and social goods that it causes the tax, the methodology that is used it is based on the type of documental, descriptive, analytic and explanatory investigation. Inside these parameters he/she will take into account the tax that has had bigger variation in the last years that it is the Tax to the Special Consumptions, in view of the high index of goods that is not inside the family basic basket, and to those that harm the health; inside which he/she is the alcoholic drink, the cigarette, and others.
The taxes in Ecuador, have as primordial objective supplying the necessary resources to cover the expenditures that he/she should make the State periodically; for that which has two main classes of taxes: direct and indirect; the direct ones that it burdens the sources of wealth, the property or the rent directly; and the indirect taxes that it burdens the consumption, don't affect the revenues of a taxpayer in a direct way but rather it relapses on the cost of some product. Inside the study it is analyzed as this type of taxes he/she has benefitted to the country in general during the period 2008-2013, of which is sought to describe and to analyze the possible economic and social goods that it causes the tax, the methodology that is used it is based on the type of documental, descriptive, analytic and explanatory investigation. Inside these parameters he/she will take into account the tax that has had bigger variation in the last years that it is the Tax to the Special Consumptions, in view of the high index of goods that is not inside the family basic basket, and to those that harm the health; inside which he/she is the alcoholic drink, the cigarette, and others.
Descripción
Impuesto a los consumos especiales
Palabras clave
IMPUESTO A LA RENTA, IMPORTACIONES, EXPORTACIONES, COMERCIALIZACIÓN