Evaluación del impacto de la aplicación de la devolución condicionada de tributos (Drawback) para la competitividad de las exportaciones y la economía del Ecuador
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2015-09
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Universidad de Guayaquil Facultad de Ciencias Económicas
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RESUMEN: En el presente trabajo se investigará el mecanismo conocido como Devolución Anticipada de Tributos o “Drawback” tanto sobre la competitividad de las exportaciones ecuatorianas como sobre el beneficio total a la economía a través de entrevistas, encuestas que para el efecto se utilizaría
La hipótesis de este trabajo consiste en conocer si el sistema drawback aplicado en el Ecuador actualmente no cumple con su propósito de beneficiar a la sociedad en su conjunto, por lo cual debería ser suprimido.
Se pudo observar, que a Nivel actual de teoría económica: existe consenso sobre el concepto del Drawback, básicamente el no permitir que los productos nacionales se vean en desventaja si cuando se exportan incluyen el costo de los impuestos que se hayan cobrado a los insumos y otros materiales que se hayan incorporado en su proceso e igual si una mercancía importada debe devolverse en iguales condiciones en las que fue importada. A nivel de gobierno: el reintegro de tributos o “Drawback¨ es un concepto claro: no se deben exportar tributos, es decir, no se debe restar competitividad a los productos que se exportan. En la práctica, su aplicación es totalmente discrecional, yendo desde los países en donde sea aplica automática y permanentemente, hasta aquellos que lo aplican de manera intermitente en el tiempo, selectivo en su cobertura de productos o empresas, el porcentaje que se reitera y qué criterios y trámites se deben cumplir para acceder a esta devolución.
In this work the mechanism known as the Advance Tax Return or "Drawback" both on the competitiveness of Ecuadorian exports and on the total benefit to the economy through interviews, surveys would be used for that purpose under investigation The hypothesis of this paper is to know if the drawback system currently applied in Ecuador does not fulfill its purpose to benefit society as a whole, which should be deleted. It was observed that a current level of economic theory: There is consensus on the concept of Drawback basically not allowing domestic products look at a disadvantage when exported include the cost of taxes have been charged to inputs and other materials that have been incorporated into the process and equal if imported goods must be returned in the same condition in which it was imported. At the level of government reimbursement of taxes or "drawback is a clear concept should not be export taxes, ie, do not subtract the competitiveness of products exported. In practice, the application is entirely discretionary, ranging from countries where it is applied automatically and permanently, to those who apply it intermittently over time, selective in its coverage of products or companies, the percentage that is repeated and what criteria and procedures must be met for access to this return.
In this work the mechanism known as the Advance Tax Return or "Drawback" both on the competitiveness of Ecuadorian exports and on the total benefit to the economy through interviews, surveys would be used for that purpose under investigation The hypothesis of this paper is to know if the drawback system currently applied in Ecuador does not fulfill its purpose to benefit society as a whole, which should be deleted. It was observed that a current level of economic theory: There is consensus on the concept of Drawback basically not allowing domestic products look at a disadvantage when exported include the cost of taxes have been charged to inputs and other materials that have been incorporated into the process and equal if imported goods must be returned in the same condition in which it was imported. At the level of government reimbursement of taxes or "drawback is a clear concept should not be export taxes, ie, do not subtract the competitiveness of products exported. In practice, the application is entirely discretionary, ranging from countries where it is applied automatically and permanently, to those who apply it intermittently over time, selective in its coverage of products or companies, the percentage that is repeated and what criteria and procedures must be met for access to this return.
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DRAWBACK, EXPORTACIONES, TRIBUTOS, GOBIERNO