Propuesta para la implementación de un IVA progresivo en el Sistema Tributario Ecuatoriano. Segmentación de tarifas con enfoque en la elasticidad de la marca

Abstract

This paper presents a system for setting tax rates , based on a measure of demand elasticity based brand made of similar value products covered by this guide , to determine the target segment by revenue in the Ecuadorian market which will addressed production , thus assigning a higher tax rate indirectly to products targeted at upper income strata . The second chapters in the first part of the Ecuadorian indirect tax system analyzes its history and current application, then expose international tax systems whose application intended to generate indirect taxation progressivity and fairness in collection methodology. The third chapter shows the model by which we could determine the rates of VAT for each brand or set of brands, depending on the target segment income each commercial seal occupies in a market, in the final part of this chapter it makes a application simulation model vehicle with the Ecuadorian market, in which, starting in sales in 2012 and 2013, raising the theoretical determination model has been applied with four different rates for certain groups of brands is projected