Impacto contable y tributario en el sector productores e importadores de licores, producto de la implementación de la Ley Orgánica para el Equilibrio de las Finanzas Públicas, en la ciudad de Cuenca

Abstract

The present work has like objective realize a study on the accounting and tributary impact to the producers and importers of liqueurs product of the implantation of the Organic Law for the Balance of the Public Finances in the city of Cuenca, what were the effects by the changes that occurred in the same and how it affected the companies dedicated to this activity. All the methodology used for the elaboration of this project, consisted in the collection of reliable and reliable information taken from the pages of government agencies such as: the Superintendence of Companies, the Internal Revenue Service, the Central Bank of Ecuador, the National Institute of Statistics and Census; and, other pages that contributed with valuable information for the execution of this work. In order to perform an analysis of the financial statements and with the help of indicators to determine if the reform of this law was favorable or unfavorable for the liquor sector, and in this way also identify the solvency in which each entity is located. On the other hand, when reviewing the taxes collected, it will be determined which were the changes that occurred in each tax and if these changes were positive or negative for the Treasury and for the companies to study; above all, get to demonstrate the impact caused by this law. Although this Law was issued as an emerging law, its purpose was to control the excessive consumption of products that are harmful to health; however, this caused havoc in the manufacturing sectors dedicated to liquor activity