Análisis de la normativa tributaria vigente y su impacto a las pymes del sector industrial plástico, específicamente a las botellas no retornables en la ciudad de Guayaquil
Fecha
2015
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Universidad de Guayaquil, Facultad de Ciencia Administrativas
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En la introducción se hace un análisis de la problemática entre la producción empresarial y la tributación, encaminando la investigación hacia el análisis de los costos de producción, se justifica la misma por el hecho de que la importación de la materia prima de las botellas plásticas no retornables es menos costosa, además hacemos hincapié del tratamiento que se le da al Impuesto Redimible de botellas plásticas. Ya en el capítulo I se hace un análisis de la evolución de la historia de los tributos en el Ecuador, de cómo se pagaba antiguamente a la corona española estos, y de los impuestos verdes que tienden a ubicar a los empresarios en una cultura de sostenibilidad del medio ambiente y tributaria. Se hace un análisis de los tipos de envase y el criterio de los tratadistas en tributación y medio ambiente acerca de la calidad de los productos y las ventajas de las botellas retornables y no retornables. Se admite el criterio de que a pesar de que existe el impuesto, las Ventas de las bebidas que se envasan con botellas no retornables siguen aumentando. Se hace un análisis de la realidad de la pequeña y mediana empresa y de la necesidad de una rentabilidad real, pero también se descubre que es el público el que al final paga el tributo con la finalidad de que tenga conciencia ecológica; pero lamentablemente mucho de ellos no tienen conocimiento del impuesto. En la metodología se aplicaron encuestas y entrevistas para con Ingenieros Químicos e Industriales, Embotelladores, Supervisores de Ventas y Tenderos para conocer el volumen de venta, toxicidad del producto y el reciclaje de las botellas de plástico no retornable. En el caso práctico planteamos los Estados de Resultados de una Embotelladora analizando desde el año 2012 al 2014 los cambios que ha obtenido y a su vez presentamos un manual del tratamiento tributario del Impuesto Redimible de botellas plásticas para las Industrias PYMES. Y luego se hicieron las conclusiones y recomendaciones obtenidas del trabajo en el marco teórico y del trabajo de campo.
In the introduction to an analysis of the problems between corporate taxation and production becomes, directing research toward the analysis of production costs, it is justified by the fact that the importation of the raw material of plastic bottles not returnable less expensive, and we emphasize the treatment given to taxes Redeemable plastic bottles. And in chapter I analyze the evolution of the history of taxes in Ecuador, how the Spanish crown was formerly paid these done, and green taxes tend to place employers in a culture of sustainability environmental and tax. An analysis of the types of packaging and the criterion of the writers on environmental taxation and about the quality of products and the benefits of returnable and nonreturnable bottles is made. The view that although there is a tax, sales of beverages packaged in nonreturnable bottles continue to increase supported. An analysis of the reality of SMEs and the need for a real return is made, but also discovers that it is the public that ultimately pays tribute with the purpose of having environmental awareness; but unfortunately many of them are unaware of the tax. The methodology for surveys and interviews with Chemical and Industrial Engineering, Bottlers, sales supervisors and shopkeepers were applied to meet sales volume, toxicity and recycling of non-returnable plastic bottles. In the case study we propose Income Statements of Bottlers analyzed from 2012 to 2014 the changes you have obtained and in turn present a manual Redeemable Tax treatment of plastic bottles for small and medium industries. And then the conclusions and recommendations obtained from work on the theoretical framework and the fieldwork were made.
In the introduction to an analysis of the problems between corporate taxation and production becomes, directing research toward the analysis of production costs, it is justified by the fact that the importation of the raw material of plastic bottles not returnable less expensive, and we emphasize the treatment given to taxes Redeemable plastic bottles. And in chapter I analyze the evolution of the history of taxes in Ecuador, how the Spanish crown was formerly paid these done, and green taxes tend to place employers in a culture of sustainability environmental and tax. An analysis of the types of packaging and the criterion of the writers on environmental taxation and about the quality of products and the benefits of returnable and nonreturnable bottles is made. The view that although there is a tax, sales of beverages packaged in nonreturnable bottles continue to increase supported. An analysis of the reality of SMEs and the need for a real return is made, but also discovers that it is the public that ultimately pays tribute with the purpose of having environmental awareness; but unfortunately many of them are unaware of the tax. The methodology for surveys and interviews with Chemical and Industrial Engineering, Bottlers, sales supervisors and shopkeepers were applied to meet sales volume, toxicity and recycling of non-returnable plastic bottles. In the case study we propose Income Statements of Bottlers analyzed from 2012 to 2014 the changes you have obtained and in turn present a manual Redeemable Tax treatment of plastic bottles for small and medium industries. And then the conclusions and recommendations obtained from work on the theoretical framework and the fieldwork were made.
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Tributo, Medio Ambiente, Costos