Análisis de las nuevas reformas tributarias para el desarrollo económico del Ecuador
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Fecha
2020
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Universidad de Guayaquil Facultad de Ciencias Administración
Resumen
La presente investigación se efectuó con la finalidad de determinar de qué manera incidieron
las reformas tributarias en la industria del sector automotriz de ensamblaje en el desarrollo
económico del Ecuador, para lo cual se aplicó una investigación cualitativa con un diseño
bibliográfico documental, robustecido con entrevistas a expertos en el sector. Como
conclusiones de este trabajo se puede señalar que se analizó el costo beneficio de las reformas
tributarias para la industria del ensamblaje automotriz en el Ecuador durante el período 2015
al 2019, encontrando que si bien es un alivio para el Presupuesto General del Estado, estas
pueden afectar en cuanto al tema de las importaciones de partes y piezas que se requieren para
el ensamble de los vehículos. Se evaluaron las reformas tributarias relacionadas al Impuesto al
Valor Agregado, Impuesto a la Renta, Impuesto a los Consumos Especiales e Impuesto a la
Salida de Divisas en la recaudación de impuestos demostrando que representan más del 80%
de la recaudación total del sector, siendo el más importante el ICE, seguido por el IVA.
The present investigation is carried out with the purpose of determining how the tax reforms affected the industry of the automotive assembly sector in the economic development of Ecuador, for which a qualitative investigation was applied with a documentary bibliographic design, strengthened with interviews to experts in the sector. As conclusions of this work it can be pointed out that the cost benefit of tax reforms for the automotive assembly industry in Ecuador during the period 2015 to 2019 was analyzed, finding that although it is a relief for the General State Budget, these can affect the issue of imports of parts and pieces that are required for the assembly of vehicles. The tax reforms related to Value Added Tax, Income Tax, Special Consumption Tax and Exit Tax in the collection of taxes were assessed demonstrating that they represent more than 80% of the total collection of the sector, being the more important ICE, followed by VAT.
The present investigation is carried out with the purpose of determining how the tax reforms affected the industry of the automotive assembly sector in the economic development of Ecuador, for which a qualitative investigation was applied with a documentary bibliographic design, strengthened with interviews to experts in the sector. As conclusions of this work it can be pointed out that the cost benefit of tax reforms for the automotive assembly industry in Ecuador during the period 2015 to 2019 was analyzed, finding that although it is a relief for the General State Budget, these can affect the issue of imports of parts and pieces that are required for the assembly of vehicles. The tax reforms related to Value Added Tax, Income Tax, Special Consumption Tax and Exit Tax in the collection of taxes were assessed demonstrating that they represent more than 80% of the total collection of the sector, being the more important ICE, followed by VAT.
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Palabras clave
TRIBUTOS, SECTOR, INDUSTRIA, AUTOMOTRIZ