Análisis del impacto de las reformas tributarias que afectaron al sector automotriz, durante los períodos 2011 al 2015
Fecha
2018
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Editor
UNIVERSIDAD DE GUAYQUIL FACULTAD DE CIENCIAS ADMINISTRATIVAS
Resumen
El trabajo de titulación denominado “Análisis del impacto de las reformas tributarias que
afectaron al sector automotriz durante los períodos 2011 al 2015”, se enfocó en la
determinación del impacto generado en el “sector automotriz” por los cambios tributarios
que se presentaron en el país a raíz del desequilibrio de la balanza de pagos. Para el estudio
se aplicó un enfoque cualitativo para la obtención de la información por medio de las
técnicas de recolección de datos a través de la investigación bibliográfica documental,
con la revisión de cifras de recaudación y un análisis del aporte del sector en la economía
ecuatoriana. Se logró analizar los valores recaudatorios estableciendo una diferencia por
períodos, concluyendo que a pesar de que se adoptaron medidas tributarias cuya tendencia
era negativa para el sector, la industria automotriz no decayó por la diversificación de los
productos que se vieron obligados a implementar para fortalecer a las empresas dedicadas
a las actividades relacionadas con dicho sector. Finalmente se elaboró una propuesta para
mejorar las condiciones del “sector automotriz” en el Ecuador.
The titling work called "Analysis of the impact of the tax reforms that affected the automotive sector during the periods 2011 to 2015", focused on the determination of the impact generated in the automotive sector by the tax changes that occurred in the country as a result of the imbalance of the balance of payments. For the study, a qualitative approach was applied to obtain information through data collection techniques through documentary bibliographic research, with the review of collection figures and an analysis of the contribution of the sector in the Ecuadorian economy. It was possible to analyze the collection values establishing a difference by periods, concluding that although tax measures were adopted whose tendency was negative for the sector, the automotive industry did not decline due to the diversification of the products that they were forced to implement to strengthen the companies dedicated to the activities related to this sector. Finally a proposal was elaborated to improve the conditions of the automotive sector in Ecuador.
The titling work called "Analysis of the impact of the tax reforms that affected the automotive sector during the periods 2011 to 2015", focused on the determination of the impact generated in the automotive sector by the tax changes that occurred in the country as a result of the imbalance of the balance of payments. For the study, a qualitative approach was applied to obtain information through data collection techniques through documentary bibliographic research, with the review of collection figures and an analysis of the contribution of the sector in the Ecuadorian economy. It was possible to analyze the collection values establishing a difference by periods, concluding that although tax measures were adopted whose tendency was negative for the sector, the automotive industry did not decline due to the diversification of the products that they were forced to implement to strengthen the companies dedicated to the activities related to this sector. Finally a proposal was elaborated to improve the conditions of the automotive sector in Ecuador.
Descripción
Palabras clave
SECTOR AUTOMOTRIZ, VEHÍCULOS, RECAUDACIÓN TRIBUTARIA, REFORMAS TRIBUTARIAS