Análisis de las normativas tributarias para el sector bananero ecuatoriano: caso Dole
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Fecha
2018
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Se realizó un estudio de caso sobre la normativa tributaria para el sector bananero ecuatoriano tomando como caso la compañía DOLE del Ecuador con el fin de obtener información que permita conocer la percepción ante los impuestos y obligaciones tributarias que deben cumplir este sector económico y si tienen alguna incidencia a nivel financiero, por lo que se enfocó en el análisis de teorías generales y sustantivas que se avalaron bajo referentes empíricos que reflejan estudios similares pero que bajo las limitaciones del estudio este tema no se ha abordado por lo que no se puede obtener suficiente información que ayude a fortalecer los preceptos teóricos y demás proponentes que sean basados en el sector bananero y su participación en la parte tributaria a nivel de producción y exportación. Los resultados fueron basados en el análisis de estados financieros consolidados por la compañía donde se reflejó los hallazgos bajo la aplicación de criterios financieros para conocer que rubros tienen incidencia y cómo es el comportamiento de los activos y pasivos de la compañía dentro del periodo 2016 y 2017 respectivamente.
A case study was conducted on the tax regulations for the Ecuadorian banana sector taking as a case the DOLE company of Ecuador in order to obtain information that allows to know the perception of taxes and tax obligations that this economic sector must fulfill and if they have any incidence at a financial level, so it focused on the analysis of general and substantive theories that were endorsed under empirical referents that reflect similar studies but that under the limitations of the study this issue has not been addressed so you can not get enough information that helps to strengthen the theoretical precepts and other proponents that are based on the banana sector and its participation in the tax part at the production and export level. The results were based on the analysis of consolidated financial statements by the company where the findings were reflected under the application of financial criteria to know which items have an impact and how is the behavior of the assets and liabilities of the company within the 2016 and 2017 period respectively.
A case study was conducted on the tax regulations for the Ecuadorian banana sector taking as a case the DOLE company of Ecuador in order to obtain information that allows to know the perception of taxes and tax obligations that this economic sector must fulfill and if they have any incidence at a financial level, so it focused on the analysis of general and substantive theories that were endorsed under empirical referents that reflect similar studies but that under the limitations of the study this issue has not been addressed so you can not get enough information that helps to strengthen the theoretical precepts and other proponents that are based on the banana sector and its participation in the tax part at the production and export level. The results were based on the analysis of consolidated financial statements by the company where the findings were reflected under the application of financial criteria to know which items have an impact and how is the behavior of the assets and liabilities of the company within the 2016 and 2017 period respectively.
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NORMATIVA TRIBUTARIA, SECTOR BANANERO, OBLIGACIONES TRIBUTARIAS, SECTOR ECONÓMICO