Análisis comparativo de la legislación aduanera Ecuatoriana entre las Zonas Francas y las Zede
Fecha
2017
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Universidad de Guayaquil Facultad de Ciencias Administrativas
Resumen
Para el presente trabajo de titulación se ha realizado un análisis comparativo de la legislación aduanera ecuatoriana entre las figuras de Zonas Francas y las Zonas Especiales de Desarrollo Económico, en el cual se ha estudiado los factores más relevantes que forman parte de la estructura en ambas normativas; elementos tales como: antecedes históricos, objetivos, tratamiento, beneficios, tipos y sanciones, son lo que nos ha permitido conocer los cambios suscitados en la reforma. Para llevar a cabo el análisis, se emplearon diferentes métodos y técnicas que ayudaron a recopilar la información trascendental, siendo este de tipo bibliográfica, por lo que la información de la presente investigación, se fundamenta a partir de archivos documentales, normativas legales, referencias, entre otros; y por su nivel, descriptiva y correlacional, la que nos permitió comparar las variables del problema e interpretarlas. La normativa que amparaba el funcionamiento de las Zonas Francas en el Ecuador, era un gran modelo para el fomento del comercio exterior ecuatoriano, pero estas terminaron siendo un fracaso por el abuso y la mal utilización del régimen que tuvieron por parte de los administradores y operadores que se encontraban en ella, ahora con el nuevo formato, denominado ZEDE, se califica de gran iniciativa, de la que se espera que se cumpla con los propósitos para las que fueron creadas.
For the present titling work, a comparative analysis of the customs legislation has been carried out between the figures of Free Trade Zones and the Special Zones of Economic Development, in which the most relevant factors that form part of the structure in both regulations have been studied; elements such as: background, objectives, treatment, benefits, types and sanctions, are what has allowed us to know the changes in the reform. To carry out the analysis, different methods and techniques were used that helped to collect the transcendental information, this being of a bibliographic type, so the information of the present investigation was based on documentary documents, legal regulations, references, among others; and by its level, descriptive and correlational, which allows us to compare the variables of the problem and interpret them. The regulations that protected the operation of the Free Zones in Ecuador were a great model for the promotion of Ecuadorian foreign trade, but these ended up being a failure due to the abuse and misuse of the regime by the authorities and operators that were found in it, now with the new format, called ZEDE, qualifies as a great initiative, waiting to be fulfilled with the purposes for created things.
For the present titling work, a comparative analysis of the customs legislation has been carried out between the figures of Free Trade Zones and the Special Zones of Economic Development, in which the most relevant factors that form part of the structure in both regulations have been studied; elements such as: background, objectives, treatment, benefits, types and sanctions, are what has allowed us to know the changes in the reform. To carry out the analysis, different methods and techniques were used that helped to collect the transcendental information, this being of a bibliographic type, so the information of the present investigation was based on documentary documents, legal regulations, references, among others; and by its level, descriptive and correlational, which allows us to compare the variables of the problem and interpret them. The regulations that protected the operation of the Free Zones in Ecuador were a great model for the promotion of Ecuadorian foreign trade, but these ended up being a failure due to the abuse and misuse of the regime by the authorities and operators that were found in it, now with the new format, called ZEDE, qualifies as a great initiative, waiting to be fulfilled with the purposes for created things.
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Palabras clave
ZONAS FRANCAS, ZEDE, LEGISLACIÓN ADUANERA