Análisis de la política tributaria arancelaria, y su efecto en la cerveza industrial ecuatoriana, 2012-2016.
Fecha
2018-01-23
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Universidad de Guayaquil. Facultad de Ciencias Económicas
Resumen
Este trabajo de investigación tiene como objetivo principal estudiar las políticas tributarias, arancelarias y sus
efectos en la producción y comercialización de la cerveza industrial ecuatoriana. Esta industria es caracterizada
por representar parte de la economía del país, ya que sus ingresos generan millones de dólares, no obstante,
también el expendio de esta bebida incurre en las obligaciones tributarias que conlleva en el pago de impuestos
aplicados a la cerveza industrial y también los aranceles por materia prima. En Ecuador la producción de cebada
maltera, es escasa para abarcar la demanda requerida del sector por lo que recurren a importar grandes
cantidades, lo que genera el aumento de sus costos de producción. El Gobierno ha implementado cambios en su
matriz productiva, y así mismo ciertas medidas de protección en los productos que se importan, dándole cabida
a la producción local que también pueden ser generados dentro del territorio nacional, fomentando que la
producción nacional sustituya las importaciones. El presente trabajo de investigación permitirá conocer los
impuestos cuantificados aplicados al mercado de la cerveza industrial ecuatoriana y los efectos que estos
generan
The main objective of this research work is to study tax and tariff policies and their effects on the production and commercialization of Ecuadorian industrial beer. This industry is characterized for representing part of the country's economy, since its income generates millions of dollars, however, also the sale of this drink incurs in the tax obligations that entails in the payment of taxes applied to industrial beer and also tariffs for raw materials. In Ecuador, the production of barley Maltese, is scarce to cover the required demand of the sector so they resort to import large quantities, which generates the increase of its production costs. The Government has implemented changes in its productive matrix, and likewise certain protection measures in the products that are imported, giving it a place to local production that can also be generated within the national territory, encouraging the domestic production substitute imports. The present research work will allow to know the quantified taxes applied to the Ecuadorian industrial beer market and the effects that these generate
The main objective of this research work is to study tax and tariff policies and their effects on the production and commercialization of Ecuadorian industrial beer. This industry is characterized for representing part of the country's economy, since its income generates millions of dollars, however, also the sale of this drink incurs in the tax obligations that entails in the payment of taxes applied to industrial beer and also tariffs for raw materials. In Ecuador, the production of barley Maltese, is scarce to cover the required demand of the sector so they resort to import large quantities, which generates the increase of its production costs. The Government has implemented changes in its productive matrix, and likewise certain protection measures in the products that are imported, giving it a place to local production that can also be generated within the national territory, encouraging the domestic production substitute imports. The present research work will allow to know the quantified taxes applied to the Ecuadorian industrial beer market and the effects that these generate
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Palabras clave
CERVEZA INDUSTRIAL, POLÍTICA PÚBLICA, IMPUESTOS, ARANCELES