Análisis del impacto contable y financiero producto de la implementación del mecanismo de compensación: certificados de abono tributario en el sector artesanal, sombreros de paja toquilla de la ciudad de Cuenca

Abstract

The present research work has the objective of analyzing the accounting and financial impact of the implementation of the compensation mechanism: Certificate of Tax Ability in the handicraft sector, toquilla straw hats from Cuenca city. Qualitative-Quantitative research of descriptive nature is applied, culminating in a conclusive cross-sectional investigation. Using surveys as a technique to obtain data attached to reality, previous census conducted through in-depth interviews. Through descriptive research, it describes the benefits that the State grants to encourage productive and competitive growth through the issuance of CAT. Finally, the Concluding Transversal investigation is based on facts and realities to make interpretations as a result of the analysis of the data and financial statements within the period between 2012 and 2015. The results of these analyzes and the conclusions of the investigation will guide the exporters of toquilla straw hat with the right to grant Credit Notes for Certificates of Tax Credit to decide whether or not to use the right they have and Its subsequent Posting.