Análisis del impacto en la recaudación por el incremento de tres puntos porcentuales en la tarifa del IVA, en la industria de la balsa de la provincia de Los Ríos
Fecha
2021
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Universidad de Guayaquil, Facultad de Ciencias Adminiatrativas
Resumen
La presente investigación tuvo como finalidad analizar cómo impactaría el incremento de tres
puntos porcentuales del IVA en la industria de la balsa de la Provincia de Los Ríos. Para ello
se aplicó una investigación bibliográfica documental en donde se pudo constatar las cifras
oficiales por parte del Servicio de Rentas Internas del Ecuador en relación a la recaudación de
este impuesto para a través de la correlación comprobar la hipótesis planteada en donde se
identificó que la balsa ecuatoriana se cultiva generalmente en climas tropicales secos,
siempre que existan temperaturas entre los 22° y 33°C. Estas son extraídas de por las
industrias y los campesinos que comercializan el producto en diferentes presentaciones, ya
sea en forma natural o transformada en bloques. Algunos de ellos han encontrado en la
exportación de este producto como una forma de sustento de sus familias. Entre los períodos
del 2011 y 2019 la recaudación de IVA en este sector experimentó un crecimiento del
10.716%; esto principalmente por las retenciones del impuesto de los contribuyentes; no así
por percepción, determinando que si se incrementa el IVA en tres puntos porcentuales,
entonces se genera un descenso de la recaudación tributaria en el sector de la balsa.
The purpose of this research was to analyze how the increase of three percentage points of VAT would impact on the raft industry of the Province of Los Ríos. For this, a documentary bibliographic research was applied where it was possible to verify the official figures by the Internal Revenue Service of Ecuador in relation to the collection of this tax in order to verify the hypothesis raised where it was identified that the raft Ecuadorian is generally grown in dry tropical climates, as long as temperatures are between 22 ° and 33 ° C. These are extracted from by industries and farmers who market the product in different presentations, either in natural form or transformed into blocks. Some of them have found in the export of this product as a form of sustenance for their families. Between the periods of 2011 and 2019, the collection of VAT in this sector experienced a growth of 10,716%; this mainly because of the tax withholdings of the taxpayers; not so by perception, determining that if VAT is increased by three percentage points, then a decrease in tax collection is generated in the raft sector.
The purpose of this research was to analyze how the increase of three percentage points of VAT would impact on the raft industry of the Province of Los Ríos. For this, a documentary bibliographic research was applied where it was possible to verify the official figures by the Internal Revenue Service of Ecuador in relation to the collection of this tax in order to verify the hypothesis raised where it was identified that the raft Ecuadorian is generally grown in dry tropical climates, as long as temperatures are between 22 ° and 33 ° C. These are extracted from by industries and farmers who market the product in different presentations, either in natural form or transformed into blocks. Some of them have found in the export of this product as a form of sustenance for their families. Between the periods of 2011 and 2019, the collection of VAT in this sector experienced a growth of 10,716%; this mainly because of the tax withholdings of the taxpayers; not so by perception, determining that if VAT is increased by three percentage points, then a decrease in tax collection is generated in the raft sector.
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Palabras clave
IMPUESTOS, RECAUDACIÓN, INCREMENTO, IVA