Análisis del impuesto a la salida de divisas en el primer quinquenio, y su aporte economía nacional
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Fecha
2015
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
El tema relacionado al análisis del impuesto a la salida de divisas en el
primer quinquenio, y su aporte a la economía nacional, contribuye a un
análisis directo en el impuesto destacando, cómo se desplaza la divisa al
exterior; el cual crea en el mercado económico una falta de liquidez en las
transacciones comerciales realizadas. El objetivo de realizar este análisis,
consiste en conocer el impacto que ha generado en la economía nacional;
la creación del Impuesto a la salida de Divisas (ISD), durante los primeros
cinco años de aplicación en el desarrollo del país.
Este proyecto de tesis abarca temas esenciales: como la administración
tributaria, estudiando de manera rápida los impuestos, con los que cuenta
nuestro país; y, los cuales aportan al Presupuesto General del Estado,
además se identifican definiciones básicas, sobre el Producto Interno Bruto
(PIB), que es un factor que, mide la producción de la economía de un país.
En la presente investigación, utilizamos una metodología explorativa, ya
que este método es una especie de sondeo, con el cual se aspira obtener
una idea general de este impuesto; debido a que en tan corto tiempo se ha
convertido en un impuesto representativo, ya que actualmente ocupa el
tercer lugar como el impuesto más recaudado. Además se realizaron
entrevistas a personas con conocimiento y manejo del ISD.
The topic related to the analysis of the tax to the outflow of foreign exchange in the first five years and his contribution to the national economy, contributes to a direct analysis of the tax by highlighting how moves the currency to the outside, which creates in the economic market a lack of liquidity in the commercial transactions carried out. The objective of carrying out this analysis consists in knowing the impact it has generated in the national economy, the creation of a tax on the foreign exchange outflow (ISD) during the first five years of application in the development of the country. This thesis project covers essential topics such as the tax administration, studying quickly the taxes that our country has and which provide the General Budget of the State, also identifies basic definitions on the Gross Domestic Product (GDP) that is a factor that measures the output of the economy of a country. In this research we use a exploratory methodology, since this method is a kind of probing with which one reaches obtain a general idea of this tax due to the fact that in such a short time has become a tax representative, since currently the third place as the most collected tax. In addition is conducted interviews with persons with knowledge and management of ISD.
The topic related to the analysis of the tax to the outflow of foreign exchange in the first five years and his contribution to the national economy, contributes to a direct analysis of the tax by highlighting how moves the currency to the outside, which creates in the economic market a lack of liquidity in the commercial transactions carried out. The objective of carrying out this analysis consists in knowing the impact it has generated in the national economy, the creation of a tax on the foreign exchange outflow (ISD) during the first five years of application in the development of the country. This thesis project covers essential topics such as the tax administration, studying quickly the taxes that our country has and which provide the General Budget of the State, also identifies basic definitions on the Gross Domestic Product (GDP) that is a factor that measures the output of the economy of a country. In this research we use a exploratory methodology, since this method is a kind of probing with which one reaches obtain a general idea of this tax due to the fact that in such a short time has become a tax representative, since currently the third place as the most collected tax. In addition is conducted interviews with persons with knowledge and management of ISD.
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TRIBUTACIÓN, RECAUDACIÓN, POLÍTICA CAMBIARIA, POLÍTICA TRIBITARIA