Devolución del IVA al turista extranjero y su impacto tributario en el Ecuador
This research works was performed for the purpose of conducting a study and analysis of legal rule´s aplication corresponding to the refund of value added tax (IVA) to foreign tourists and because of the boom and increased foreign tourists visiting Ecuador, nowadays our country has great prospects f...
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| Format: | bachelorThesis |
| Idioma: | spa |
| Publicat: |
2016
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| Matèries: | |
| Accés en línia: | http://repositorio.ulvr.edu.ec/handle/44000/1335 |
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Afegir etiqueta | Sumari: | This research works was performed for the purpose of conducting a study and analysis of legal rule´s aplication corresponding to the refund of value added tax (IVA) to foreign tourists and because of the boom and increased foreign tourists visiting Ecuador, nowadays our country has great prospects for development in various fields of economic activity, including tourism quoted by foreign visitors, becoming the cornerstone for economic recovery; but above all, an attractive currency for Ecuador. While it is true that the Ecuadorian tourism sector tends to develop large scale, it is also true that there is still a great necessity for these changes are to improve Ecuador´s infrastructure and image. IVA refunds to foreigners would result if it were not so cumbersome and low speed and would be a plus or promising strategy to attract foreign tourists. In conducting a survey in the Santiago Airport Guayaquil, assess, study and analyze the results it was concluded that the most appropriate way is to reach an agile, operational and momentous agreement, leading to a refund of IVA fully operational, effective and efficient always and when all relevant government agencies agree where the foreign tourist is treated efficiently. The actual investigation project is divided in four chapters: The first chapter is about the problem which we will investigate, we propose the specific problem that have the tourists to consent tax incentive…… |
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