Análisis de la aplicación del régimen aduanero reposición con franquicia arancelaria (régimen 11) y su incidencia para el desarrollo económico del ecuador, período 2017- 2019
Fecha
2020
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Universidad de Guayaquil, Facultad de Ciencias Administrativas
Resumen
El objetivo de la presente investigación es “Analizar la aplicación del Régimen Reposición
con Franquicia Arancelaria (Régimen 11) y su incidencia para el desarrollo económico del
Ecuador”, para la realización de la investigación se aplicó el método cualitativo con enfoque
descriptivo. Además como instrumento de recolección de datos escogimos la encuesta,
además de los documentos de la web que ayudaron a complementar el trabajo de
investigación en la cual se halló que debido a la falta de incentivación de los funcionarios del
SENAE y a la formalidad compleja del proceso del régimen reposición con franquicia
arancelaria no es utilizado por los Importadores/Exportadores. Finalmente, se propone la
elaboración de una guía la cual contiene la información facilitada en la página de la SENAE y
permite conocer cómo aplicar el régimen de manera correcta. El régimen Reposición con
Franquicia Arancelaria fue creado para fomentar las exportaciones pero en la actualidad no
está cumpliendo el propósito para el que fue creado, para mejorar ese problema
recomendamos dar capacitaciones constantes y hacer publicidad del régimen.
The objective of this research is "Analyze the application of the Duty Free Replenishment Regime (Regime 11) and its impact on the economic development of Ecuador". The qualitative method with a descriptive approach was applied to carry out the research. In addition, as a data collection instrument, we chose the survey, in addition to the documents on the web that helped to complement the research work in which it was found that due to the lack of incentive from SENAE officials and the complex formality The duty-free replacement regime process is not used by Importers / Exporters. Finally, it is proposed to prepare an instructive "guide" which contains the information provided on the SENAE website and allows to know how to apply the regime correctly. The Duty Free Replenishment regime was created to promote exports but at present it is not fulfilling the purpose for which it was created. To improve this problem, we recommend providing constant training and publicizing the regime.
The objective of this research is "Analyze the application of the Duty Free Replenishment Regime (Regime 11) and its impact on the economic development of Ecuador". The qualitative method with a descriptive approach was applied to carry out the research. In addition, as a data collection instrument, we chose the survey, in addition to the documents on the web that helped to complement the research work in which it was found that due to the lack of incentive from SENAE officials and the complex formality The duty-free replacement regime process is not used by Importers / Exporters. Finally, it is proposed to prepare an instructive "guide" which contains the information provided on the SENAE website and allows to know how to apply the regime correctly. The Duty Free Replenishment regime was created to promote exports but at present it is not fulfilling the purpose for which it was created. To improve this problem, we recommend providing constant training and publicizing the regime.
Descripción
Palabras clave
FRANQUICIA ARANCELARIA, RÉGIMEN, INCIDENCIA, COMERCIO EXTERIOR