Facultad de Ciencias Económicas y Administrativas Tesis Maestrías
Permanent URI for this collectionhttps://dspace-test.ucuenca.edu.ec/handle/123456789/106
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Browsing Facultad de Ciencias Económicas y Administrativas Tesis Maestrías by Author "Aguilar Feijó, Víctor Gerardo"
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Item Análisis del impacto fiscal del RISE (Régimen Impositivo Simplificado Ecuatoriano) en la recaudación tributaría del Servicio de Rentas Internas(2013) Vidal Beltrán, Freddy Rolando; Aguilar Feijó, Víctor GerardoItem Las decisiones multicriterio: que tan factibles es su uso; y; recomendación en pequeñas y medianas empresas. Caso práctico: Empresa REPYCOM CORP.-área importaciones(2012) Zamora Méndez, Christian Fernando; Aguilar Feijó, Víctor GerardoItem La economía oculta en el Ecuador estructura y evolución, período 1980-2006(2007) Aguilar Feijó, Víctor Gerardo; Sarmiento Jara, Juan Pablo; Cordero, FabiánItem La competencia en el mercado y la innovación: aplicación en las industrias ecuatorianas(Universidad de Cuenca, 2021-06-11) Pérez Inga, Angel Alfredo; Aguilar Feijó, Víctor GerardoCausal relationship between competition and innovation is an unresolved debate in economic theory. In the particular case of Ecuador, empirical applications are questionable and have not shown convincing results. Under this scenario, the aim of this paper is to demonstrate the connection between degree of competition within industries and companies decisions to innovate in the country. For this, it has been proposed to generate a panel data base with the main characteristics at company level based on Innovation Survey between 2009 to 2014 years. Subsequently, econometric panel data analysis is applied over the competition and innovation elected variables. It was applied company and industry level control variables and also considered the endogeneity present in the relationship. Main result supports a positive relationship between market concentration and companies R&D expenditures. Therefore, level of competition negatively affects innovation decisions of Ecuadorian companies. Consequently, public policies formulation to promote production must take into account the industries market powerItem Matriz de riesgo de contribuyentes naturales oligadas a llevar contabilidad de la Regional Austo del año 2009(2012) Solís Cantos, Thelma Dolores; Aguilar Feijó, Víctor GerardoItem Propuesta de IVA neutral con enfoque a la equidad tributaria en el Ecuador en base al análisis de las tarifas y armonización de los principios tributarios constitucionales de suficiencia recaudatoria y progresividad(2015) Vintimilla Moscoso, Fabiola Cristina; Aguilar Feijó, Víctor GerardoThe Value Added Tax is an important tax in the economy of the countries. In Ecuador the collection of this tax in 2013 reaches around the 49.5% of the total of the taxes, that are the most important source of the national income nowadays, because its importance it has developed an approach to improve these tax and the tax system in Ecuador. The approach is about the neutrality of the Value Add Tax, focusing in the equity of the system in base of the rate analysis and harmonize the tax beginnings of progressiveness and revenue adequacy. The study is divided in four chapters: The first chapter is about theory and definitions that are necessary for the research, in addition it develops a collection of the most important studies of the theme as a record for the research to develop the approach in Ecuador. The second chapter collects an abstract of VAT´s actual situation in Ecuador, its evolution, components and elements. Also it makes a revision of the tax law and a comparison with other countries. It recognizes and evaluate the tax beginnings of progressiveness and revenue adequacy in the country. The third chapter is about the analysis of the zero rate in Ecuador and it does three supposes and evaluate those ones about the valuation of the family economy, and after that, develops the approach. Finally the four chapter is where it establish the conclusion and recommendation about the thesis.