Análisis de la aplicación del impuesto a la salida de divisas en las importaciones del sector automotriz de la ciudad de Cuenca año 2012

Abstract

Imports in the Automotive Sector in Ecuador have been growing in the last years due to the development of the automotive industry, leading to a greater control of imports by the Customs of Ecuador and from the Internal Revenue Service in the corresponding tax collections. Because of the progressive increase that has taken place in imports was created an output tax as a tax currency regulator to encourage national production, savings and investment in Ecuador. It shows an information lack and understanding the Tax Overseas Remittance by local owners from the Automotive Sector in relation to the rate; calculation, organization that collects the taxes and tax credit. By the way, thru an application exercise is clearly explained importation made such calculations to take into consideration.