El impuesto a los consumos especiales (ice) aplicado a las bebidas alcohólicas incluida la cerveza en el cantón Riobamba, período 2016.

"THE SPECIAL CONSUMPTION TAX (ICE) APPLIED TO ALCOHOLIC DRINKS INCLUDING BEER IN RIOBAMBA CANTON, PERIOD 2016", is a quantitative approach research, correlational scope and longitudinal cut that started from the identification of the study problem and the current situation according to the reform of May 1, 2016, which applies the Special Consumption Tax (ICE) to Alcoholic Beverages, based on the information, the general and specific objectives were clearly defined, therefore the state of art I help consolidate the results that include characteristics and concepts related to the subject of study and research. For its development we used the deductive and analytical method that was applied with emphasis to the recognition of the problem and the general knowledge of the variables. The type of research was descriptive and field while the design was not experimental. The population and the sample were selected from the matrix of authorized taxpayers for the commercialization of alcoholic beverages of 2016, the data collection was carried out through a survey that allowed to define the respective conclusions and recommendations fulfilling the study objectives that allowed to elaborate and determine how the Tax Reform (ICE) affects taxes on special consumption in alcoholic beverages of the Riobamba canton in 2016, knowing that they are feasible, which indicates that there is an increase of 5.58% in tax collection in relation to the reform of the year 2015.

• Главный автор: Reino Reino, Manuel Antonio (author)
• Формат: bachelorThesis
• Язык: spa
• Опубликовано: 2018
• Предметы: Impuesto; Consumos Especiales; Bebidas Alcohólicas; Reforma tributaria
• Online-ссылка: http://dspace.unach.edu.ec/handle/51000/4738