Browsing by Author "Carchi Villa, Katherine Paola"

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    Análisis de la disminución del Impuesto al Valor Agregado (IVA) al 8% en feriados nacionales, locales, los efectos contables y tributarios en los ingresos de hoteles y restaurantes en el cantón Cuenca durante el período 2022 - 2023
    (Universidad de Cuenca, 2025-02-14) Carchi Villa, Katherine Paola; Llivichuzca Inga, Daizi Marilyn; Jaramillo Pozo, Luis Felipe
    This research analyzes the impact of the reduction of the Value Added Tax (VAT) from 12% to 8%, implemented by the Ecuadorian government during the holidays of the years 2022 and 2023, on the profitability and income of hotels and restaurants in the Cuenca canton. This measure was adopted as part of the economic reactivation strategies after the COVID-19 pandemic, which severely affected the tourism sector and caused a decrease in profitability and the closure of companies. The study was developed through a mixed approach through interviews directed to managers and the collection of financial and tax information to evaluate the economic effects of the VAT reduction in these establishments. The results show that the reduction in VAT generated an increase in occupancy and demand on holidays, which mainly benefited hotels and restaurants with greater capacity and recognition. However, some establishments reported difficulties in accounting management due to the coexistence of rates of 12% and 8%. Despite these challenges, the tax measure contributed to the partial recovery of the tourism sector, consolidating itself as a key tool to mitigate the effects of the health crisis and promote local tourism. The research concludes that this fiscal policy had a moderate positive impact, where it was necessary to complement it with long-term development strategies to ensure the sustainability of the tourism sector.