Análisis del impacto en las ventas de las empresas del sector comercial de Cuenca, del incremento de dos puntos en el impuesto al valor agregado (IVA) propuesto en la Ley Orgánica de Solidaridad y Corresponsabilidad por el terremoto

Abstract

The earthquake that occurred on the coast of Ecuador in April 2016, added to the economic recession caused by the fall in oil prices started at the end of 2014, conditioned Ecuador to establish an emerging law called "Organic Law of Solidarity and Citizens' Stewardship ", in order to meet the economic and social needs that the country was going through, and in this way to promote the economic reactivation of the affected areas and the priority attention to those affected by the catastrophe. In this context, the present study analyzes the incidence of the increase of two percentage points in the VAT implemented by the Law for the period of one year from June 1, 2016 to May 31, 2017, in sales of the commercial sector Of the canton of Cuenca, using a methodology of analysis that determines a descriptive and quantitative study, relating historical trends of the sales with the behavior of the same ones in the period of application of the law in question, since there is a correlation between the consumption and the VAT, also analyzes purchases and taxes of companies in the commercial sector of Cuenca and national level, in order to verify the hypotheses of the investigation through the ordering, tabulation and analysis of the information obtained; Then conclusions are determined based on a technical criterion of how a change in the tax system can affect the business and state economy, with social and economic responsibility factors, and whether this change can be positive or negative.