Implicación tributaria y financiera en el sector de cosméticos de la ciudad de Cuenca, frente a la resolución No. 116 del Comité de Comercio Exterior (COMEX) y los reglamentos técnicos No. 93 y 88 del Instituto Nacional de Normalización (INEN)

Abstract

This thesis will study the tax and financial impact on the major companies of the cosmetics sector in the city of Cuenca vs. the Resolution 116 COMEX to reduce imports. In order to explain this process the following four chapters were developed: Chapter 1: The theoretical part about the trade in Ecuador is exposed, who regulates, its regulations, the import process to its customs clearance and other requirements that must be met. Chapter 2: Analyzes the evolution of imports of cosmetics at the national level in recent years and its effect on the balance of trade also major trade agreements between Ecuador and the main suppliers of cosmetics is detailed. In addition to knowing the union that regulates the cosmetics industry in the country. Chapter 3: Determines the scope of the resolution and technical regulations in order to establish the challenges that face the leading cosmetics companies in the city of Cuenca. Chapter 4: It discusses the results in tax and financial terms that have caused the imports of cosmetics in the city of Cuenca for the years 2013 and 2012, to make projections for the year 2014 after having implemented the reforms issued by the COMEX. Finally, conclusions and recommendations that have come after developing the subject matter are emitted.