Los impuestos a las salidas de divisas y sus incidencias en la inversión en el Ecuador, 2008-2011.
Fecha
2011-10
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Universidad de Guayaquil. Facultad de Ciencias Económicas
Resumen
Los impactos de la crisis financiera mundial obligaron al gobierno
ecuatoriano a tomar una serie de medidas económicas entre las que se
incluyó la creación del ISD (Impuesto a la Salida de Divisas), el mismo que
fue creado con el objetivo de desincentivar la salida de capitales al
exterior, aumentar el flujo de efectivo, estimular la inversión, la reinversión,
el ahorro y su destino hacia los fines productivos y de desarrollo nacional y
poder atender a las exigencias de estabilidad y progreso social.
La explicación para la caída de la inversión extranjera directa sería que los
empresarios están buscando anticipar sus pagos al exterior, con el fín de
evitar el pago del impuesto con la nueva tarifa del 5% cuando se ponga en
vigencia la ley, lo cual traerá como consecuencia que los egresos superen
los ingresos que recibe el país. Originalmente, cuando se creó por primera
vez el ISD y la tarifa era del 0.5%, la IED en el último trimestre del 2007
cayó a USD 286 millones, porque los ingresos financieros que llegaron al
país fueron de USD 643.9 millones, pero lo que salió fue de USD 923
millones.
The impacts of the global financial crisis forced the government Ecuadorian to take a series of economic measures including included the creation of the ISD (Foreign Currency Outflow Tax), the same as was created with the aim of discouraging capital outflows to the foreign, increase cash flow, stimulate investment, reinvestment, savings and their destination towards productive and national development purposes and be able to meet the demands of stability and social progress. The explanation for the fall in foreign direct investment would be that the entrepreneurs are seeking to anticipate their payments abroad, in order to avoid paying the tax with the new 5% fee when put in the law is in force, which will result in expenses exceeding the income the country receives. Originally, when it was first created Once the ISD and the rate was 0.5%, FDI in the last quarter of 2007 fell to USD 286 million, because the financial income that reached the country were USD 643.9 million, but what came out was USD 923 millions.
The impacts of the global financial crisis forced the government Ecuadorian to take a series of economic measures including included the creation of the ISD (Foreign Currency Outflow Tax), the same as was created with the aim of discouraging capital outflows to the foreign, increase cash flow, stimulate investment, reinvestment, savings and their destination towards productive and national development purposes and be able to meet the demands of stability and social progress. The explanation for the fall in foreign direct investment would be that the entrepreneurs are seeking to anticipate their payments abroad, in order to avoid paying the tax with the new 5% fee when put in the law is in force, which will result in expenses exceeding the income the country receives. Originally, when it was first created Once the ISD and the rate was 0.5%, FDI in the last quarter of 2007 fell to USD 286 million, because the financial income that reached the country were USD 643.9 million, but what came out was USD 923 millions.
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Palabras clave
CRISIS FINANCIERA, IMPUESTO A LA SALIDA DE DIVISAS, SALIDA DE CAPITAL, INVERSIÓN EN ECUADOR
Citación
APA