Análisis del efecto económico en las pymes comerciales de la ciudad de Guayaquil por el incremento de la tasa del iva al 14% en el período 2015- 2017
Fecha
2018
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Universidad de Guayaquil Facutad de Ciencias Administrativas
Resumen
El objetivo del presente estudio es comprobar la hipótesis de existir impacto económico por el incremento de la tasa del Impuesto del Valor Agregado del 12 al 14% en las Pequeñas y Medianas Empresas (PYMES) de la ciudad de Guayaquil, Según (Borga, 2011) entre las contribuciones modernas aparece el IVA que es un impuesto indirecto que aplica un porcentaje sobre el valor agregado o añadido que se genera en cada fase de comercialización; el responsable de recaudar y declarar el IVA es el agente de percepción, pero quien realmente paga es el consumidor.
El incremento del IVA influiría sobre el nivel general de precios en la economía de un país, afectando el cumplimiento de las metas comerciales, el consumo de los productos bajaría, por motivo de percepción de los consumidores ya no adquirirían productos en la misma magnitud porque el precio ha aumentado o incidiría en el contrabando, ambos casos no aportan a la economía de una nación.
En sector comercial las PYMES en varios casos asumen el incremento del 2%, estos factores afectan en los ingresos y utilidad de las PYMES comerciales, otro punto a analizar y comparar son las recaudaciones fiscales de los años 2015, 2016 y 2017 del Servicio de Rentas Internas y entrevistas generadas para personal capacitado de la Superintendencia de Compañías y gerente general de una PYME comercial.
El incremento temporal de dos puntos porcentuales en el Impuesto al Valor Agregado (IVA) que estableció la Ley de Responsabilidad y Corresponsabilidad con los afectados del terremoto del 16 de abril del año 2016, estuvo vigente desde el mes de junio del 2016 hasta el mes de mayo del 2017, su incremento se basó en la necesidad del Estado de disponer de fondos adicionales al presupuesto para destinarlo a la reconstrucción de zonas afectadas.
En la tesis se hace la propuesta al Servicio de Rentas Internas de adaptar nuevas estrategias para poder mantener el IVA en 12% aun teniendo que financiar alguna catástrofe que se llegara a suscitar en nuestra nación con el objetivo de no afectar a las PYMES comerciales en sus ingresos ni utilidades ya que son pieza muy importante en la economía del país.
The objective of this study is to verify the hypothesis of economic impact due to the increase in the Value Added Tax rate from 12 to 14% in Small and Medium Enterprises (SMEs) in the city of Guayaquil, according to (Borga, 2011) among the modern contributions appears the VAT that is an indirect tax that applies a percentage on the value added or added that is generated in each phase of commercialization; The person responsible for collecting and declaring VAT is the agent of collection, but the one who really pays is the consumer. The VAT increase would influence the general level of prices in a country's economy, affecting the fulfillment of commercial goals, the consumption of products would fall, due to the perception of consumers they would no longer acquire products in the same magnitude because the price has increased or would affect smuggling, both cases do not contribute to the economy of a nation. In the commercial sector SMEs in several cases assume the increase of 2%, these factors affect the income and profit of commercial SMEs, another point to analyze and compare are the tax collections of the years 2015, 2016 and 2017 of the Revenue Service Interns and interviews generated for trained personnel of the Superintendence of Companies and general manager of a commercial SME. The temporary increase of two percentage points in the Value Added Tax (VAT) established by the Law of Responsibility and Stewardship with those affected by the earthquake of April 16, 2016, was in force from June 2016 until the month of May 2017, its increase was based on the need of the State to have additional funds to the budget for the reconstruction of affected areas. In the thesis the proposal is made to the Internal Revenue Service to adapt new strategies to maintain the VAT at 12% even if it must finance any catastrophe that might arise in our nation with the objective of not affecting the commercial SMEs in their income or profits since they are very important piece in the economy of the country.
The objective of this study is to verify the hypothesis of economic impact due to the increase in the Value Added Tax rate from 12 to 14% in Small and Medium Enterprises (SMEs) in the city of Guayaquil, according to (Borga, 2011) among the modern contributions appears the VAT that is an indirect tax that applies a percentage on the value added or added that is generated in each phase of commercialization; The person responsible for collecting and declaring VAT is the agent of collection, but the one who really pays is the consumer. The VAT increase would influence the general level of prices in a country's economy, affecting the fulfillment of commercial goals, the consumption of products would fall, due to the perception of consumers they would no longer acquire products in the same magnitude because the price has increased or would affect smuggling, both cases do not contribute to the economy of a nation. In the commercial sector SMEs in several cases assume the increase of 2%, these factors affect the income and profit of commercial SMEs, another point to analyze and compare are the tax collections of the years 2015, 2016 and 2017 of the Revenue Service Interns and interviews generated for trained personnel of the Superintendence of Companies and general manager of a commercial SME. The temporary increase of two percentage points in the Value Added Tax (VAT) established by the Law of Responsibility and Stewardship with those affected by the earthquake of April 16, 2016, was in force from June 2016 until the month of May 2017, its increase was based on the need of the State to have additional funds to the budget for the reconstruction of affected areas. In the thesis the proposal is made to the Internal Revenue Service to adapt new strategies to maintain the VAT at 12% even if it must finance any catastrophe that might arise in our nation with the objective of not affecting the commercial SMEs in their income or profits since they are very important piece in the economy of the country.
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Palabras clave
IVA, EFECTO ECONÓMICO, PYMES