Impacto de los impuestos y aranceles sobre los ingresos ordinarios (NIC-18) de las importadoras y comercializadoras de vehículos nuevos de la ciudad de Cuenca durante el período 2010 al 2014

Abstract

The present investigation determined that the automotive sector had a direct effect on its Ordinary Revenue (IAS 18), particularly in fiscal years 2012 and 2013, due to the increase of taxes, tariffs and restrictions on imports determined by the central government. Until 2011, the automotive sector recorded an increase in sales, but in 2012 and 2013 sales declined to -13% and -6% in relation to the previous year, respectively. This decrease in sales is related to the increase in tariffs and taxes, and the restriction on imports provided by the government. Between 2010 and 2014, the National Customs Service of Ecuador (SENAE) registered increases in its tariff and tax collections, such as Ad valorem, VAT, FODINFA and ICE; Likewise, taxes collected by SRI (VAT, ICE and ISD) show an upward trend during the period analyzed (2010-2014); That is to say, it was collected more every year because tariffs and taxes were raised, which caused vehicles to be more expensive and conditioned customers to opt for cheaper vehicles (cars). Financial analyzes (horizontal, vertical and financial ratios) show the effect on Ordinary Revenues, particularly in 2012 and 2013, which reflects a reduction in the Net Profit of the companies evaluated.