Análisis del Incremento de la Recaudación del Impuesto a la Salida de Divisas y su Impacto en el producto interno bruto del periodo 2011-2015 en Ecuador
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2016
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Universidad de Guayaquil Facultad de Ciencias Administrativas
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El Impuesto a la Salida de Divisas y su Reforma Tributaria durante el período 2011
2015 en Ecuador, cambios que se han originado, buscan vigilar la salida de capitales al exterior por ende prevenir la evasión y elusión tributaria y a la vez fortalecer la mano de obra calificada dándole un valor agregado al producto o/y servicio ecuatoriano. Es necesario el desarrollo de esta investigación aclarando las variaciones del porcentaje que se han incrementado aceleradamente y las
disposiciones que se han modificado en esta Ley y su Reglamento del ISD, en el cual se ve involucrado, la toma de decisiones del inversionista, exportador e importador sin excluir a las personas naturales que por algún motivo personal hicieran uso del ISD lo cual repercute en el PIB.
The Tax on the Exit of Foreign Exchange and its Tax Reform during the period 2011 - 2015 in Ecuador, changes that have originated, seek to monitor the outflow of capital abroad to prevent tax evasion and avoidance and at the same time strengthen the workforce Qualified giving added value to the product and / or Ecuadorian service. It is necessary to carry out this investigation by clarifying the percentage changes that have increased rapidly and the provisions that have been modified in this Law and its ISD Regulation, in which is involved, the decision-making of the investor, exporter and importer Without excluding natural persons who for some personal reason made use of ISD, which has an impact on GDP.
The Tax on the Exit of Foreign Exchange and its Tax Reform during the period 2011 - 2015 in Ecuador, changes that have originated, seek to monitor the outflow of capital abroad to prevent tax evasion and avoidance and at the same time strengthen the workforce Qualified giving added value to the product and / or Ecuadorian service. It is necessary to carry out this investigation by clarifying the percentage changes that have increased rapidly and the provisions that have been modified in this Law and its ISD Regulation, in which is involved, the decision-making of the investor, exporter and importer Without excluding natural persons who for some personal reason made use of ISD, which has an impact on GDP.
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LEY, REGLAMENTO, ISD, IMPUESTO