Propuesta de recuperación del Drawback de la empresa FIRESKY S.A. Para mantener y fomentar la exportación de banano en el período 2015.
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Fecha
2016
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Universidad de Guayaquil. Facultad de Ciencias Administrativas.
Resumen
Desde su implementación, el Drawback ha sido un incentivo tributario importante para
las compañías exportadoras del Ecuador que pueden legalmente aprovechar el mismo,
por ello se planteó como objetivo establecer las incidencias generadas en la liquidez al
aplicar o no el sistema de incentivos drawback en las exportaciones, tomando el caso de
FIRESKY S. A.; para el efecto se planteó la metodología deductiva, descriptiva,
bibliográfica, cuali-cuantitativa, de campo, con uso de encuesta y entrevista, para
determinar los principales hallazgos que indicaron la paralización del mecanismo
tributario en cuestión a partir de abril 2015 por falta de liquidez en el organismo estatal,
sin embargo, los retrasos en los plazos del procedimiento administrativo para su
aplicación, en el caso de Firesky S. A., fue porque inicialmente no se conocían todos los
requisitos solicitados por la administración tributaria aduanera, en gran medida por falta
de información por parte del organismo estatal y también porque no se pudo orientar al
personal de la compañía durante el primer mes de iniciado este procedimiento tributario,
por falta de un manual para realizar este proceso, por ello solo se recuperaron $59.121,30
en febrero-marzo 2015, de $78,553,31 recuperables, es decir, $19.432,01 no se pudieron
recuperar, mientras que se debería recuperar todavía $161.323,83 en abril-diciembre
2015, proponiéndose la elaboración de un manual que incluya el procedimiento y
requisitos legales para facilitar la adecuada recuperación del drawback para beneficio de
todas las exportadoras ecuatorianas, que a través de este mecanismo pueden fortalecer sus
niveles de liquidez, porque Firesky reportó incremento de 0,05 puntos en liquidez hasta
marzo 2015, pero que hubiera sido de 0,18 puntos si se hubiera recuperado todo el draw
back hasta diciembre 2015.
Since its implementation, the drawback has been an important tax incentive for exporting companies can legally exploit the same, so it was proposed to set forth the generated incidents liquidity to or apply the system of drawback incentives on exports, taking for Firesky SA.; to the effect the qualitative and quantitative deductive, descriptive literature, methodology, field, with use of survey and interview was raised to determine the main findings that indicated the shutdown of the tax mechanism in question from April 2015 for lack of liquidity the state agency, however, delays in the time of the administrative procedure for application, in the case of Firesky SA, was because initially all the requirements requested by the customs tax administration largely not known for lack of information by the state body and also because it could not guide the company staff during the first month after starting this tax procedure, for lack of a manual to guide you through this process, it only recovered $ 59,121.30 in February-March 2015, $ 78,553,31 recoverable, ie, $ 19,432.01 could not be recovered, while it should recover still $ 161,323.83 in April-December 2015, proposing the development of a manual guide that includes the procedure and legal requirements for facilitate proper recovery drawback for the benefit of all Ecuadorian exporters that through this mechanism can strengthen their liquidity levels because Firesky reported increase of 0.05 points in liquidity until March 2015, but it would have been 0.18 points if he had recovered all draw back to December 2015.
Since its implementation, the drawback has been an important tax incentive for exporting companies can legally exploit the same, so it was proposed to set forth the generated incidents liquidity to or apply the system of drawback incentives on exports, taking for Firesky SA.; to the effect the qualitative and quantitative deductive, descriptive literature, methodology, field, with use of survey and interview was raised to determine the main findings that indicated the shutdown of the tax mechanism in question from April 2015 for lack of liquidity the state agency, however, delays in the time of the administrative procedure for application, in the case of Firesky SA, was because initially all the requirements requested by the customs tax administration largely not known for lack of information by the state body and also because it could not guide the company staff during the first month after starting this tax procedure, for lack of a manual to guide you through this process, it only recovered $ 59,121.30 in February-March 2015, $ 78,553,31 recoverable, ie, $ 19,432.01 could not be recovered, while it should recover still $ 161,323.83 in April-December 2015, proposing the development of a manual guide that includes the procedure and legal requirements for facilitate proper recovery drawback for the benefit of all Ecuadorian exporters that through this mechanism can strengthen their liquidity levels because Firesky reported increase of 0.05 points in liquidity until March 2015, but it would have been 0.18 points if he had recovered all draw back to December 2015.
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Palabras clave
DRAWBACK, EMPRESA EXPORTADORA, TRIBUTACION, PLAN FINANCIERO