Efecto del impuesto a la salida de divisas en el sector empresarial en el Ecuador durante el periodo 2011 -2014
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Date
2016
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Abstract
Ecuador implemented the tax on outward foreign-exchange transfers with the object to promote that foreign exchange generated in economic activities remain in the country, as well as to restrict imports and to adjust the trade balance.
So in this work, through of the data published by public institutions demonstrated the evolution of tax collection, imports, exports, investment, tax credit and the effect of the tax in the prices of goods through the continuous changes in the law.
Showing that despite that imports of commodities and capital goods give right to tax credit some companies increase the prices and in the business to they don’t have none exemption in their imports, the tax is transferred to consumer in some cases and others it is assumed for the companies decreasing their gross profit and the participation of workers.
Resumen
Keywords
Inversion, Credito Tributario, Precios, Balanza Comercial, Incentivos Tributarios, Aranceles, Salvaguardias, Economia, Tesis De Maestria En Administracion Tributaria
Citation
Código de tesis
Código de tesis
TM4;1054