Análisis del impacto económico del ICE en el sector automotriz de la ciudad de Guayaquil en el periodo 2015- 2018
Fecha
2020
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UNIVERSIDAD DE GUAYAQUIL FACULTAD DE CIENCIES ADMINISTRATIVAS
Resumen
La investigación propuso analizar el comportamiento de las recaudaciones del Impuesto a los consumos especiales enfocados en el sector automotriz de la Ciudad de Guayaquil, para el año 2015-2018. Estableciendo el impacto de las afectaciones que haya sufrido y si se ha logrado cumplir con las metas propuestas para cada periodo fiscal.
Se pudo observar que existió una baja a partir del año 2016, por efecto a las diferentes circunstancias que atravesaba nuestro país, tanto como el terremoto ocurrido que tuvo énfasis en la oferta y demanda del sector, así como la falta de incentivos tributarios y elevados impuestos.
Adicionalmente, aunque estas pérdidas han sido compensadas a lo largo de los años, con las nuevas reformas que se han planteado sobre la reducción de la contaminación ambiental, y la disminución dentro de los porcentajes se busca una reestructuración en la política fiscal impositiva.
The investigation proposed to analyze the behavior of the collections of the Special Consumption Tax focused on the automotive sector of the City of Guayaquil, for the year 2015-2018. Establishing the impact of the affectations that it has suffered and if it has been possible to fulfill the proposed goals for each fiscal period. It was observed that there was a decline from 2016, due to the different circumstances that our country was going through, as well as the earthquake that had an emphasis on the supply and demand of the sector, as well as the lack of tax incentives and high taxes. Additionally, although these losses have been compensated over the years, with the new reforms that have been proposed on the reduction of environmental pollution, and the decrease within the percentages, a restructuring of the tax fiscal policy is sought.
The investigation proposed to analyze the behavior of the collections of the Special Consumption Tax focused on the automotive sector of the City of Guayaquil, for the year 2015-2018. Establishing the impact of the affectations that it has suffered and if it has been possible to fulfill the proposed goals for each fiscal period. It was observed that there was a decline from 2016, due to the different circumstances that our country was going through, as well as the earthquake that had an emphasis on the supply and demand of the sector, as well as the lack of tax incentives and high taxes. Additionally, although these losses have been compensated over the years, with the new reforms that have been proposed on the reduction of environmental pollution, and the decrease within the percentages, a restructuring of the tax fiscal policy is sought.
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RECAUDACIÓN, INCENTIVOS TRIBUTARIOS, REESTRUCTURACIÓN, SECTOR AUTOMOTRIZ Y COMERCIALIZACIÓN