Análisis de las normativas tributarias aduaneras y su incidencia en las empresas Courier de la Ciudad de Guayaquil.
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2015
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Este análisis de la incidencia de las reformas de la normativa aduanera y tributaria, en el mercado de las empresas de Courier en la Ciudad de Guayaquil, comienza generando una actividad sustitutiva basada en las nuevas necesidades de una sociedad moderna y con la cohesión Tributaria en la conciliación analítica de las Leyes del País. Creando como base un estudio explicativo de la realidad de este mercado de la implementación de la categorización de régimen Courier y pago de tasa de $42,00 en las importaciones 4x4 en este régimen. La planificación de esta investigación favorecerá al desarrollo de este sector dentro del nuevo orden internacional; promueve la seguridad adecuada de gestión de los actores del sector, pretendiendo establecer sus causas y efectos utilizando mecanismos e instrumentos de interpretación que permitirá llegar a determinar con exactitud el sentido de la misma. Al demostrar la viabilidad de la planeación equitativa de la Tributación Aduanera y las transacciones comerciales de los servicios Courier, cuyo dominio se realizara con criterios de la realidad de este mercado a la conciliación analítica de las Leyes Tributarias. Constituyen factores que influyen de forma cada vez más decisiva en el crecimiento económico y el desarrollo de este sector. Habrá que establecer, por consiguiente, criterios pedagógicos de partida al Comercio Exterior. Es por ello se ha planteado el siguiente proyecto de investigación con el cual se diseña un plan de gestión para lograr la implementación de la propuesta. Este trabajo consta con una introducción general que habla sobre la incidencia de las reformas de la normativa aduanera y tributaria, en el mercado de las empresas de Courier en la Ciudad de Guayaquil. Está estructurado en cinco capítulos y como instrumentos para la investigación están las técnicas de la observación directa e indirecta y el tipo de investigación es correlacional descriptiva. Se utiliza como media la encuesta y la entrevista para tener mayor facilidad en recopilar la información que se presenta detalladamente a fin de suplir esta necesidad en el sector postal en la Ciudad de Guayaquil.
This analysis of the impact of the reforms of the Customs and Tax regulation, on the market of Courier Service companies in Guayaquil, starts by generating a substitute activity based on the new needs of a modern society and with the Tributary cohesion in the analytical conciliation of the Laws of the Country. Creating an explanatory study of the reality of this market based on the implementation of the categorization of Courier service regime and payment rate of $ 42, 00 in the imports 4x4 in this regime. The proposed research will favor the development of this industry inside the new international order; it promotes the proper interaction between its players, trying to establish the causes and effects using mechanisms and instruments of interpretation that will allow to determine with accuracy the sense of the regulation. Demonstrating the viability of the Customs Taxation planning and the commercial transactions of the courier services, according with criteria of the reality of the market and the analytical conciliation of the Tax Laws. They constitute factors that influence economic growth and industry development in a decisive and increasing way. Consequently, it will be necessary to establish, pedagogical criteria mainly to the Foreign Trade. Therefore, the following project has been proposed as a way of analysis and future implementation of a development plan. This paper contains a general introduction that discusses the impact of the reforms of the customs and tributary regulation, on the market of Courier's companies in the City of Guayaquil. It is structured in five chapters and as instruments for the investigation we have tools of the direct and indirect observation and also considered as a descriptive type of research. The survey and the interview are the methods used to collect the information in an easier way, this in order to replace the existing need in the courier´s industry in Guayaquil.
This analysis of the impact of the reforms of the Customs and Tax regulation, on the market of Courier Service companies in Guayaquil, starts by generating a substitute activity based on the new needs of a modern society and with the Tributary cohesion in the analytical conciliation of the Laws of the Country. Creating an explanatory study of the reality of this market based on the implementation of the categorization of Courier service regime and payment rate of $ 42, 00 in the imports 4x4 in this regime. The proposed research will favor the development of this industry inside the new international order; it promotes the proper interaction between its players, trying to establish the causes and effects using mechanisms and instruments of interpretation that will allow to determine with accuracy the sense of the regulation. Demonstrating the viability of the Customs Taxation planning and the commercial transactions of the courier services, according with criteria of the reality of the market and the analytical conciliation of the Tax Laws. They constitute factors that influence economic growth and industry development in a decisive and increasing way. Consequently, it will be necessary to establish, pedagogical criteria mainly to the Foreign Trade. Therefore, the following project has been proposed as a way of analysis and future implementation of a development plan. This paper contains a general introduction that discusses the impact of the reforms of the customs and tributary regulation, on the market of Courier's companies in the City of Guayaquil. It is structured in five chapters and as instruments for the investigation we have tools of the direct and indirect observation and also considered as a descriptive type of research. The survey and the interview are the methods used to collect the information in an easier way, this in order to replace the existing need in the courier´s industry in Guayaquil.