Repositorio UTA
Tesis de grado

El Impuesto a la Salida de Divisas y su incidencia en el sector industrial de la provincia de Tungurahua en el año 2017

The present research project was carried out with the objective of establishing the incidence of the payment of the tax on the exit of foreign currency in the liquidity of the companies of the industrial sector of Tungurahua in the year 2017, in order to establish patterns of behavior in the sector...

Descripción completa

Autor Principal: Robalino Castillo, Jessica Paola
Otros Autores: DT - Mera Bozano, Edgar Fabián
Formato: Tesis de grado
Lenguaje: spa
Publicado: 2018
Materias:
Acceso en línea: http://repositorio.uta.edu.ec/jspui/handle/123456789/28724
Sumario:
The present research project was carried out with the objective of establishing the incidence of the payment of the tax on the exit of foreign currency in the liquidity of the companies of the industrial sector of Tungurahua in the year 2017, in order to establish patterns of behavior in the sector of analysis allowing to identify if the payment of the tax affects the liquidity of the companies for the acquisition of raw material abroad. For the execution of the work was based on the collection of information in bibliographic sources, data provided by the Internal Revenue Service, regarding the payment of the tax, tax credit used by each study sector, income obtained, expenses, total assets, liabilities and heritage, allowing the analysis of the situation of companies, thus establishing conclusions and recommendations. The tax regulations governing the tax on the exit of foreign currency have been affected since the creation of the tax, reaching a tax of 5% on transactions of sending money abroad, although the tariff has gradually increased, currencies continue to come out of the country, however companies in the industrial sector are not affected by the payment of the tax, because the amounts paid by the importers of the study sector are not significant and the most representative amounts were used as tax credit of the rent, thus verifying that the companies have liquidity to cover their obligations and continue operating normally, being Tungurahua one of the Province with the largest industrial settlement.