Incidencia del incremento del impuesto al valor agregado (IVA) en las empresas ferreteras, del cantón Latacunga, provincia de Cotopaxi

In Ecuador in recent years, various laws have been developed specifically in the area of taxation, such as the creation of the Solidarity Law and Citizens' Stewardship, increasing a percentage of 2% to Value Added Tax (VAT) with the Purpose of creating an economic fund to be able to solve the expenses caused by the natural disaster suffered on April 16, 2016 in the provinces of Esmeraldas, Manabí, Los Ríos, Santa Elena, Guayas and Santo Domingo de los Tsachilas; taking into consideration that the taxes are the primary source of funding of the general budget of the state, thus helping to cover public spending to meet the needs of society. With the increase of this tax, the government assumes the responsibility to help the devastated areas without taking into account that this fact would be affecting the economy, that is the reason why some businesses have been affected because this tax directly incurred in the low level of sales and in some cases affect the profit when the companies decide to assume the cost of this increase, for this reason this research was carried to know the incidence caused by the increase of VAT in the hardware sector, through an economic analysis, in order to evaluate the results obtained. The method used for this research was the deductive one allowing to check from the general to the particular, knowing global aspects of the subject, through, the execution of a survey as an instrument of collection of information run to the owners of the hardware stores. The incidence that was found was high since it was possible to detect that the hardware stores in 2016 according to their sales fell approximately 15% to 20%, some of them had to lay off staff and thus increasing unemployment.

• 1. autor: Yanchatipan De la Cruz, Ana Lucia (author)
• Format: bachelorThesis
• Język: spa
• Wydane: 2017
• Hasła przedmiotowe: IMPUESTO AL VALOR AGREGADO; ECONOMÍA; INCREMENTO; IMPUESTOS
• Dostęp online: http://repositorio.utc.edu.ec/handle/27000/3735