Incidencia de los aranceles en la rentabilidad y liquidez de las concesionarias importadoras de vehículos livianos en la provincia del Azuay. Período 2019-2022

Abstract

The Ecuadorian automotive industry has a great contribution to the Ecuadorian economy, because it is a source of tax revenue and employment generation, however, this sector has presented restrictions in its performance, such as the increase in tariffs, implementation of restrictions or permits and new requirements to be met when importing, in this context, this article sought to specifically evaluate the impact of tariffs under economic scenarios on the profitability and liquidity of light vehicle importing dealerships in the province of Azuay in the period 2019 to 2022. Through a deductive and analytical methodology of mixed approach, and the implementation of a sensitivity analysis in relation to the sector average, it was shown that the impact of an increase or decrease in tariffs on dealerships represents a minimal variation, allowing companies to manage their costs in order to obtain profitability in their sales and therefore have liquidity for the effective management of their expenses.