El ISD y su incidencia en las inversiones del sector industrial de producción de plásticos de Guayaquil año 2021.
Fecha
2023-08
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Universidad de Guayaquil: Facultad de Ciencias Administrativas
Resumen
La presente investigación tuvo como objeto analizar la incidencia del Impuesto a la Salida de
Divisas en las inversiones del sector industrial de producción de plásticos en Guayaquil, para
el periodo 2021, con el propósito de obtener una información fidedigna, veraz y enriquecedora
para futuras investigaciones referentes al tema de Impuesto a la Salida de Divisas. La
investigación se realiza de tipo mixta, dada las características de esta tipología y sus beneficios
para la investigadora. Los resultados de la investigación brindaron la conclusión de que el ISD
es un impuesto regulatorio creado para controlar la salida desmedida de divisas al extranjero y
así provocar el incentivo de inversión interna.
La incidencia en la salida de divisas (ISD) y las inversiones en el sector industrial de plástico
en Guayaquil durante el periodo 2021 ha sido negativo ya que las empresas del sector industrial
de plástico necesitan importar maquinarias y materiales por ende tendrán salida de divisas y
esto implica pagar el ISD, aumentar el costo de producción y disminuir la liquidez de las
empresas.
Observándose que en el proceso para la declaración y devolución de este impuesto se requiere
de una persona especializada en materia tributaria lo que genera más costos para la empresa y
esto influye a que las empresas del sector de producción de plásticos no puedan invertir en
nuevos proyectos o expandir sus operaciones.
The following research analyzes the incidence of the outflow Foreign Exchange Tax (ISD) on investments in the industrial plastic production sector in Guayaquil, for the year of 2021, with the purpose of gaining reliable, truthful, and enriching information for future research papers that wish to investigate the outflow Foreign Exchange Tax (ISD). The type of the research is mixed, due to the characteristics of the typology being used and its benefits to the researcher. The results of the research show that the outflow Foreign Exchange Tax (ISD) is a regulatory tax created to control the outflow of foreign exchange and motivate internal investments. The outflow of foreign exchange and the investments in the industrial plastic production sector in Guayaquil during the year of 2021 has been negative because the plastic industry need to import machinery and materials therefore generating outflow Foreign Exchange Tax (ISD) and having to pay the tax, increasing the cost of production, and reducing the liquidity of the company. And the process to declare and refund this tax requires a person specialized in tax matters which will generate even more costs for the companies in the industrial plastic production sector preventing them from investing in new projects or expanding their operations.
The following research analyzes the incidence of the outflow Foreign Exchange Tax (ISD) on investments in the industrial plastic production sector in Guayaquil, for the year of 2021, with the purpose of gaining reliable, truthful, and enriching information for future research papers that wish to investigate the outflow Foreign Exchange Tax (ISD). The type of the research is mixed, due to the characteristics of the typology being used and its benefits to the researcher. The results of the research show that the outflow Foreign Exchange Tax (ISD) is a regulatory tax created to control the outflow of foreign exchange and motivate internal investments. The outflow of foreign exchange and the investments in the industrial plastic production sector in Guayaquil during the year of 2021 has been negative because the plastic industry need to import machinery and materials therefore generating outflow Foreign Exchange Tax (ISD) and having to pay the tax, increasing the cost of production, and reducing the liquidity of the company. And the process to declare and refund this tax requires a person specialized in tax matters which will generate even more costs for the companies in the industrial plastic production sector preventing them from investing in new projects or expanding their operations.
Descripción
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Palabras clave
ISD, INVERSIONES, INCIDENCIA, SECTOR INDUSTRIAL DE PLÁSTICO