Browsing by Author "Jaramillo Pozo, Luis Felipe"

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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.
Análisis de la efectividad de la aplicación de la normativa que extiende beneficios tributarios para personas con discapacidad y su incidencia en la recaudación de impuestos en la ciudad de Cuenca, en el período 2013-2017
(2019-06-19) Villavicencio Murillo, Viviana Nataly; Jaramillo Pozo, Luis Felipe
The disability in Ecuador was not always a priority issue, but in the last decade changes have been developed that benefit people with disabilities, despite this there is ignorance about their duties and rights in the tax field in the city of Cuenca, reason why there would not be a correct use of tax benefits. The present study will focus on analyzing the effectiveness of the application of the regulation that extends tax benefits for people with disabilities and their incidence in the collection of taxes (IVA) in the city of Cuenca, through a descriptive investigation, with a quantitative modality, through data collection instruments from primary and secondary sources. The study shows that more than 70% of people with disabilities are unaware of the tax benefits they have, affecting the effectiveness of the application of the regulations.
Análisis de la percepción de una política fiscal restrictiva aplicada al sector de pronósticos deportivos. Caso de estudio: ciudad de Cuenca
(Universidad de Cuenca, 2024-03-27) Morocho Zhunio, Yadira Alexandra; Rodríguez Gómez, Paola Stephany; Jaramillo Pozo, Luis Felipe
The following investigation analyzed the perception of consumers and potential consumers of sports forecasting in Cuenca, in the face of a restrictive fiscal policy applied to the sector. In May 2017, through a popular vote, activities related to gambling, including sports betting, were prohibited in Ecuador. However, to date, these activities continue to take place clandestinely and without significant regulations. As a consequence, there are companies dedicated to the study of this sector. Various literary and regulatory sources related to the topic were reviewed to understand how other countries treat these activities. Following this premise, a total of 270 surveys were conducted in a specific sample of the city of Cuenca, specifically in the urban area, to gather insights into people experiences and opinions on the matter. Subsequently, the collected data were interpreted using statistical tools such as the chi-square statistic to determine the relationship between motivation and perception. Finally, the data were synthesized and presented to show the response of the analyzed population regarding a tax policy that imposes levies on activities related to sports forecasting. The study also examined the potential variation in consumption frequency and how it would affect the operators of these activities.
Análisis de la recaudación fiscal del Ecuador mediante la curva de Laffer período 2015-2021
(Universidad de Cuenca, 2024-01-10) Arpi Arias, Natalia Estefanía; Juárez Pesántez, Tania Estefanía; Jaramillo Pozo, Luis Felipe
Tax revenues are an essential source to sustain the economy of Ecuador, which is why adequate policies and tax decisions are required for social welfare. During the years of study, the country has presented various economic, political and social scenarios such as the rise and fall of oil barrel prices, the earthquake that occurred in 2016, the start of a global pandemic at the end of 2019 and two changes of governments of the country, obtaining a very varied scheme. The Laffer curve is a model and tool that allows analyzing the optimal rate for collection, taking as a reference the main taxes of the country such as the progressive tax, this being the Income Tax and the regressive tax, this being the Value Added Tax, For the estimation of the optimal rate, the OLS Ordinary Least Squares model is used with quarterly data on VAT, IR, GDP, CPI and IPI in the period 2015 - 2021 and control variables that can be included in the model with the objective of achieve a better explanation such as Tax Efficiency and Fiscal Effort.
Análisis del cumplimiento tributario de contribuyentes no obligados a llevar contabilidad, servicios de alimentación colectiva (restaurante). Caso de estudio "Restaurante Taj Mahal" Cuenca-Ecuador
(2016) Clavijo Arce, Mercedes Estefanía; Yanza Ortega, Mercy Carlota; Jaramillo Pozo, Luis Felipe; Martínez Moscoso, Fernando Andrés
The present study has as general objective to analyze the tax compliance by the restaurant TajMahal in the of city of Cuenca, during the period 2013-2015. The specific objectives are the following: to review the concepts and terms that will recur during the study, as well as Ecuadorian laws and regulations on taxation; to determine the factors associated tax compliance of unobligated to keep accounting taxpayers; to do an analysis of tax compliance by the restaurant; and design a manual in which are the steps that taxpayers must follow. In order to fulfill the research objectives a retrospective - descriptive research was developed, also methods of qualitative and quantitative were applied. Regarding to the collection of information research techniques, both primary and secondary were used, such as interviews, surveys and documentary literature review. The main result of the study found that during the period 2011-2015, the TajMahal restaurant had five shutdowns, mainly by not issuing proofs of sales and do not filling the bill in conjunction with their respective copy. Based on the analysis, we proceeded to design a manual showing all the steps that a non-tax required person must follow.
Análisis del impacto del impuesto a la salida de divisas (ISD) en los contribuyentes del sector de fabricación de productos metálicos para uso estructural en la ciudad de Cuenca, en los períodos 2011 y 2012
(2015) Guallpa Uchupailla, Blanca Marlene; Jaramillo Pozo, Luis Felipe
The tax to the exit of foreign currency (ISD) was created with the enactment of the reform law for tax equity of Ecuador (2007), as a regulatory tax, which aims to encourage domestic investment and prevent capital flight abroad, including which are held by imports, however its implementation was not well seen by the industrial sectors of the country, because they consider that the payment of this tax reduces their liquidity necessary for the normal operation of their activities, making them less competitive. Considering the importance of the manufacturing industry and the subsector of manufacturing of metal products for Ecuador and Cuenca city, this research aims to analyze the impact of the tax to the exit of foreign currency (ISD) in this sub-sector of the manufacturing industry in Cuenca city, in order to determine the impact on the economic and financial situation of taxpayers during the piriods 2011 and 2012. For the development of this thesis, the Internal Revenue Service (Regional Austro) provided the information financial that is in the Declaration of the tax filed annually by taxpayers registered in this economic activity (according to the ISIC D28) and also several surveys were applied. As a result of the investigation, it was determined that the payment of tax remittance, mainly in imports carried out by this sector, does not represent a significant impact on the economic and financial situation of taxpayers, also it the tax to the exit of foreign currency it was transferred to the selling price of goods and the tax credit has not been considered in its entirety for the payment of income tax or advance.
Análisis del ingreso y recaudación en el sector informal de la ciudad de Cuenca (mercados: 9 de octubre y 10 de agosto) por el período fiscal 2012-2013
(2015) Espinoza Riera, Abigail Narcisa; Huiracocha Uyaguari, Diana Cristina; Jaramillo Pozo, Luis Felipe
In the actuality, the little interest or custom in the fulfillment of tributary obligations by informal traders, affect the income that requires the state to satisfy the needs of all the population such as: health, education, housing, subsidies, public works, etc. It is for this reason that the objective of present work was to investigate because informal sector traders refuse to be formalized, which is generally the level of income tributary obligations to which they are subject and that the Tributary Administration has done to incentivize the tributary culture, mainly in the two markets. Through utilizing tools and statistical analyzes, surveys and web to informal sector traders subject to the investigation, it could get tables and graphs that got to meet the criteria of both the informal sector as of the Tributary Administration. The results obtained after the completion of this investigation determined that the training provided by the SRI are not enough to encourage the tributary culture in the two markets investigated, as most of the traders who work in the markets are not registered neither in the General Regime neither in the Simplified Tax Regime.
Análisis del proceso de implementación de la facturación electrónica en la ciudad de Cuenca en los contribuyentes especiales periodo 2013-2014
(2015) Calderón Mera, Fernanda Katherine; Garzón Rivas, Erika Andrea; Jaramillo Pozo, Luis Felipe
This study presents an analysis of the process of implementing electronic invoicing. It will be held in the city of Cuenca in special taxpayers during the years 2013-2014. It is necessary to rigorously study every company involved in this process during the period mentioned. The primary objective of this research is to analyze the different processes to bill electronically, from the initial phase until its implementation. This will be done through surveys and interviews with the various Special Taxpayers already applying the Electronic Billing. Meaningful data will be collected in order to get a clearer panorama of the issues to be addressed in the course of this investigation. This study will benefit the Special Taxpayers who must apply this new way of billing electronically, provided by the IRS. This process brings many positive aspects, both for businesses and customers, providing authenticity of the information contained in the document, lower costs, and versatility in the administrative process and contribute to protect the environment by eliminating paper sheets.
Análisis y propuesta de implementación del impuesto al patrimonio como complemento al impuesto a la renta en la ciudad de Cuenca en el periodo 2012-2016
(2019-07-12) Orellana Paguay, Vilma Margarita; Jaramillo Pozo, Luis Felipe
The main objective of this research is to analyze how the introduction of a tax on assets would complement the income tax in terms of takings and inspection, achieving a more effective personal taxation and making the Ecuadorian tax system more just, equitable and progressive. This investigation is correlational and was developed by means of a mixed approach: the quantitative approach: the information of the Internal Revenue Service was analyzed; the level of income, expenses and the tax they pay. In the qualitative approach, 14 interviews were conducted with tax specialists, in order to obtain their views on the implementation of a tax on equity. Within the results obtained; the opinions for and against the introduction of this tax are divided and in the tax analysis the introduction of this tax is favorable.
Asistencia al contribuyente en el Departamento de Servicios Tributarios de la ciudad de Cuenca. Análisis del sistema actual y propuesta de mejora
(2012) Galindo Espinoza, Ana María; Jaramillo Pozo, Luis Felipe
Cultura tributaria fiscal en busca del cumplimiento voluntario
(2016) Jara Mayla, Ana María; Jaramillo Pozo, Luis Felipe
Ecuador is a country that in recent years has as its main source of income the fiscal revenue collection, the same as significantly feed the state budget in this regard I have seen the need to analyze the tax Ecuadorian Culture and if compliance with tax obligations by the population is assumed committed and conscious manner or rather, it is for fear of reprisals. This document studies the behavior of the Ecuadorian contributor to the country's fiscal policy, the existing tax culture and awareness of the importance of the contribution within society. The evolutionary behavior of taxes, handling them and the causes of poor perception of the collection by the population is analyzed. For the analysis are considered social, economic and psychological factors that provide a clear picture of the level of culture and meaning of tax contributions. The method of descriptive inductive research is used, using a survey of taxpayers engaged in trade in various parishes in the city of Cuenca, in order to obtain information about the level of knowledge and acceptance of payment of taxes. Ideas to encourage compliance spontaneously are proposed and acceptance by taxpayers and concludes with the results as well as conclusions and recommendations.
Evolución de los formularios del impuesto a la renta 102 y 102a presentados en los períodos 2012 2013 y 2014 por los contribuyentes domiciliados en la provincia del Azuay y propuestas para su simplificación
(2014) Enriquez Carchi, Miryam Natali; Guamán Mendoza, Sara Ivonne; Jaramillo Pozo, Luis Felipe
statement of income tax presented in the years 2012,2013 and 2014 the results have been constant changes in the Legal Regulation of Tax in Ecuador, generating some inconvenience to taxpayers, so it is necessary seeks proposals to simplify the statement of income tax. This research provides a study of the changes that have been occurring in the regulations and that have affected the presentation of the statements of income taxes on application forms 102 and 102A of Natural Persons and undivided Estates obliged and not required to keep accounting, respectively. Data is collected through the use of surveys to obtain an accurate understanding of the views of the taxpayers, at the end of this analysis will be achieved simplification proposals that will help improve the processes undertaken by the taxpayer at the time of their statements.
Impacto de la aplicación de ley orgánica para el desarrollo económico y sostenibilidad en lo referente a gastos personales, período 2021-2022
(Universidad de Cuenca, 2024-03-21) Bombon Caiza, Keli Paola; Guamán Guamán, Tatiana Anabel; Jaramillo Pozo, Luis Felipe
Following the crisis generated by COVID-19, the Government, with the aim of promoting the sustainability of public finances and the reorganization of the Ecuadorian tax and fiscal system and legal security for the economic reactivation of Ecuador, promulgates the “Organic Law of Economic Development and Fiscal Sustainability” (LODESEF), which promotes significant changes in the deduction of personal expenses. The objective of this study is to analyze the impact of the LODESF tax reform on the tax culture of the taxpayers of Cuenca in the fiscal period 2022. The analysis is non-experimental, with a descriptive and correlational nature. Information from the Internal Revenue Service (SRI) and a survey applied to taxpayers in the city of Cuenca was used. This study shows the impact of the aforementioned reform on the fiscal behavior of Cuenca taxpayers. As a result, the reform had a positive effect on the presentation of personal expense schedules and has also significantly increased the amount of income tax collected from both people under a relationship of dependency and free professional practice. In conclusion, the reform reflects greater income tax collection, and a better tax culture only through a greater commitment to formal requirements (presentation of annexes), however, the Law did not significantly influence the other culture indicators. tax analyzed as they are; request for sales receipts, have professional services, commitment to compliance with the income tax declaration.
Impacto de la reducción del impuesto a la salida de divisas en la liquidez y rentabilidad de las empresas del sector industrial manufacturero en la ciudad de Cuenca para el periodo 2020 - 2022
(Universidad de Cuenca, 2025-02-11) Domínguez Galarza, Shirley Elizabeth; Enríquez Morocho, Carla Anabel; Jaramillo Pozo, Luis Felipe
This study analyzes the impact of the reduction of the Foreign Exchange Outflow Tax (ISD) on the liquidity and profitability of companies in the manufacturing industrial sector in Cuenca during the period 2020-2022. The research uses a mixed methodology, combining quantitative analysis of financial indicators with a qualitative approach based on surveys of companies in the sector. The sample includes 26 manufacturing companies selected from the business ranking of the Superintendence of Companies. The results reveal that the reduction of the ISD did not generate significant improvements in the financial indicators analyzed. A deterioration in liquidity will be observed, with a cumulative decrease of 9.17% in current liquidity and 21.76% in the acid test during the period studied. In terms of profitability, although the net profit margin showed a moderate increase of 30.23%, the detailed analysis indicates that the ISD represents on average less than 5% of the main financial variables, except in the net profit where it reaches approximately 26%. The surveys carried out indicate that 29% of companies reported a reduction in operating costs and 24% identified greater ease in making international payments after the reduction of the ISD. However, 58% of respondents were uncertain about the long-term benefits of this measure. The study concludes that the effectiveness of reducing the DST as an isolated measure is limited, suggesting the need for a more comprehensive approach to improve the financial performance of the sector.
Impacto financiero por la eliminación de la obligación del anticipo del impuesto a la renta en las Sociedades Anónimas en el sector manufacturero de la ciudad de Cuenca en los periodos 2018-2019 y 2021-2022
(Universidad Cuenca, 2025-06-03) Armijos Yungazaca, David Sebastian; Guamán Álvarez, Erika Yessenia; Jaramillo Pozo, Luis Felipe
This paper aims to analyze the financial impact of the elimination of the advance payment obligation for income tax on corporations in the manufacturing sector in the city of Cuenca by comparing key financial indicators between the periods 2018-2019 and 2021-2022, using information from business and tax databases. The method used was analytical-synthetic, descriptive, and quantitative. A sample of 25 companies in the manufacturing sector was used to analyze the average current ratios of Cuenca's manufacturing companies before and after the elimination of the advance payment. In addition, the statistical methodology of comparison of means was used to measure the impact of the advance payment of income tax on the selected companies. The results obtained showed that the elimination of the advance payment of income tax showed higher liquidity and profitability indicators in the period 2021-2022, and the effective rate had a similar effect. Based on the aforementioned analysis, the differences were significant, leading to the acceptance of the proposed hypothesis. In conclusion, it is worth noting that companies showed improved performance indicators and, consequently, improved operational efficiency after eliminating the advance payment of income tax.
Implementacion de guía tributaria, para el correcto cálculo, pago y utilización del anticipo de impuesto a la renta, para sujetos pasivos, desde la promulgación de la ley reformatoria para la equidad tributaria en el Ecuador
(2017) Lema Vega, María Fernanda; Jaramillo Pozo, Luis Felipe
In this investigation, based on the changes in the Income Tax Advance since the enactment of the Reformatory Law for Tax Equity, which meant a change in Ecuador's tax policy and in its Tax collection system, As the main axis to avoid the great damages to the State that were being given due to the evasion and avoidance that existed. Considering this reform, a proposal is made for the implementation of a tax guide for the correct calculation and payment of the Income Tax Advance, whose main objective is to avoid the existing confusion for taxable persons. In addition, an analysis has been made of the impact that the collection of the Income Tax Advance has had on the Internal Revenue Service, as well as on Zonal 6, and its effect and contribution within the collection items for the 2007 periods to 2015. The Inductive-Deductive method has been used for the analysis of changes in tax regulations since 2007, allowing a detailed presentation of the changes in each period, with an emphasis on analyzing the current regulations that allow, implementing the Guide For the correct calculation and payment of Advance as this will benefit the taxable persons, since it will avoid errors in the calculation and payment.
Impuesto a la renta único agropecuario y su impacto en empresas agrícolas como medida de desarrollo económico, del Cantón Cañar en post pandemia
(Universidad de Cuenca, 2024-03-20) Auquilla Chuva, Bryam Antonio; Vera Toledo, Pablo Alexander; Jaramillo Pozo, Luis Felipe
This research analyzes the Single Agricultural Income Tax and its impact on agricultural companies in the province of Cañar together with the province of Loja and Morona Santiago in post pandemic. This economic sector is the main source of employment and represents a significant percentage of the economically active population of Ecuador being 30% according to the PIB 2021, being this a great opportunity for economic development; under this context it is analyzed: What is the impact of the application of the new tax regime for taxpayers? In order to accomplish this analysis, a descriptive statistical model was built with data obtained from the internal revenue service’s portal. The result obtained in this work was that the simplified regime of the Single Agricultural Income Tax allows companies to have tax savings compared to the general income tax.
El pacto fiscal y la calidad del servicio público por parte de la administración tributaría en Cuenca
(2012) Giler Escandón, Lesi Vanessa; Jaramillo Pozo, Luis Felipe