Estrategia tributaria para fortalecer la liquidez en el sector bananero
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2019
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
En el sector bananero, la producción del banano exportado a países de Europa y Norteamérica se ha convertido en la principal fuente de ingreso para el país, el negocio del banano es reconocido en el mundo y el Ecuador es el primer exportador conocido a nivel mundial. Para este sector hay muchas empresas que tiene complicaciones en su liquidez por lo que en esta investigación se muestra una estrategia para mejorar dicha liquidez, la cual es la devolución del Impuesto al Valor Agregado dirigido a los proveedores directos de los exportadores de bienes, la metodología que se utiliza en la investigación es la descriptiva por cuanto se desarrolla en procedimientos y la cuantitativa para reflejar los resultados que tiene efecto esta investigación y finalmente se presenta la propuesta del manual de procedimientos para la devolución del Impuesto al Valor Agregado, mostrando fases del proceso y demás resultados que son aplicables para mejorar la liquidez en el sector bananero.
In the banana sector, the production of bananas exported to countries in Europe and North America has become the main source of income for the country, the banana business is well known in the world and the Ecuador is the first exporter known worldwide. For this sector, there are many companies that have complications in their liquidity by what this research shows a strategy to improve the liquidity, which is the return of the tax value added to direct suppliers of the exporters of goods, the methodology used in the research is the descriptive because it develops procedures and the quantitative to reflect the results has effect this research and finally presents the proposal for the manual of procedures for the refund of the value added tax, showing phases of the process and other results that are applicable to improve liquidity in the banana sector.
In the banana sector, the production of bananas exported to countries in Europe and North America has become the main source of income for the country, the banana business is well known in the world and the Ecuador is the first exporter known worldwide. For this sector, there are many companies that have complications in their liquidity by what this research shows a strategy to improve the liquidity, which is the return of the tax value added to direct suppliers of the exporters of goods, the methodology used in the research is the descriptive because it develops procedures and the quantitative to reflect the results has effect this research and finally presents the proposal for the manual of procedures for the refund of the value added tax, showing phases of the process and other results that are applicable to improve liquidity in the banana sector.
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DEVOLUCIÓN, LIQUIDEZ, PROCEDIMIENTOS, RENTABILIDAD