Producción de bebidas azucaradas a partir de la Ley Orgánica para el Equilibrio de las Finanzas Públicas

The Impuesto a los Consumos Especiales (ICE) is a measure of economic adjustment measure adopted by several countries in order to obtain a change in the consumption patterns of the population, as to achieve fiscal balance in the local economy. This article explains the consequences, of a tax and productive nature, caused by the application of the Ley de Equilibrio de Finanzas Públicas, issued in Ecuador in April 2016. As part of the methodology, research methods are used mixed qualitative-quantitative. Applying documentary review through official reports by the Servicio de Rentas Internas (SRI), newspaper articles, economic magazines, mainly. The information collected was processed through the analytical method and descriptive statistics to structure tables. The results highlight the considerable increase obtained by the SRI in terms of the collection by ICE of sugary beverages as of May 2016 and the direct impact on more than five thousand stores that have had to close due to the new tax measure. The discussion of the results reveals the need for government authorities to review the tax burden based on the closure of microenterprises selling sugary drinks, dismissals of personnel and paralyzing investment in the sector, leading to a decrease in the Producto Interno Bruto Nacional.

• Autore principale: Valverde Obando, Adrián Alexander (author)
• Natura: article
• Lingua: spa
• Pubblicazione: 2018
• Soggetti: ADMINISTRACIÓN TRIBUTARIA; POLÍTICAS PÚBLICAS; SISTEMA ECONÓMICA; DATOS ESTADÍSTICOS
• Accesso online: http://repositorio.iaen.edu.ec/handle/24000/4852