Impacto financiero y tributario de las barreras comerciales para la importación de textiles en la ciudad de Cuenca caso práctico Empresa Lugus último trimestre 2013

Abstract

The thesis presented aims to measure financial and tax impact of trade barriers on imports of textiles in the city of Cuenca taking as a specific case of study The Lugus Company.

The analysis takes into consideration import costs once they have generated significant changes in trade policies and have set barriers both tariff and non-tariff established by issuing executive orders issued by the Presidency of the Republic, after assent Council of Foreign Trade and Investment (COMEXI).

Therefore we verified to what extent has promoted local textile manufacturing industry and major changes since our interest and because of this project.

As part conclusive we analysis the Balance of Income and Balance Sheet of Lugus that providing us with accurate information on changes in the costs of the measures imposed over supply denim designed with imports from various countries reflecting the impact balances is performed this would result with respect to raw material costs and the price of retail.