Análisis del impacto tributario de las comercializadoras de vehículos usados de la ciudad de Cuenca, a partir de la promulgación de la resolución N° NAC-DGERCGC14-00575 hasta el período fiscal 2016

Abstract

The main objective of this research study is to analyze the tax impact of value added tax and income tax of used car dealers on tax receipts in the city of Cuenca as of the issuing of resolution No. NAC-DGERCGC14- 00575. Before this resolution went into effect, this business sector was in operation in a considerable informal way and there was no legal-tax certainty in regard to their actions. The analysis revealed the degree of applicability of the resolution and it was also possible to collate it with data obtained from the tax administration on values which allows to estimate the impact on tax receipts. These data showed that in the first year of its application, tax receipts increased remarkably; however, in the second year they decreased as a result of the country’s economic situation. Based on this study and its results, it is recommended to make changes to tax legislation by means of a new provision stating the possibility of purchasing and selling used cars by invoicing the generated utility only.

The main objective of this research study is to analyze the tax impact of value added tax and income tax of used car dealers on tax receipts in the city of Cuenca as of the issuing of resolution No. NAC-DGERCGC14- 00575. Before this resolution went into effect, this business sector was in operation in a considerable informal way and there was no legal-tax certainty in regard to their actions. The analysis revealed the degree of applicability of the resolution and it was also possible to collate it with data obtained from the tax administration on values which allows to estimate the impact on tax receipts. These data showed that in the first year of its application, tax receipts increased remarkably; however, in the second year they decreased as a result of the country’s economic situation. Based on this study and its results, it is recommended to make changes to tax legislation by means of a new provision stating the possibility of purchasing and selling used cars by invoicing the generated utility only.

The main objective of this research study is to analyze the tax impact of value added tax and income tax of used car dealers on tax receipts in the city of Cuenca as of the issuing of resolution No. NAC-DGERCGC14- 00575. Before this resolution went into effect, this business sector was in operation in a considerable informal way and there was no legal-tax certainty in regard to their actions. The analysis revealed the degree of applicability of the resolution and it was also possible to collate it with data obtained from the tax administration on values which allows to estimate the impact on tax receipts. These data showed that in the first year of its application, tax receipts increased remarkably; however, in the second year they decreased as a result of the country’s economic situation. Based on this study and its results, it is recommended to make changes to tax legislation by means of a new provision stating the possibility of purchasing and selling used cars by invoicing the generated utility only.