El incremento en el porcentaje del IVA y su incidencia en el poder adquisitivo de los empleados del GAD municipal del cantón Latacunga

The research project is based on an analysis of the percentage increase of 2% in Value Added Tax and the effect that this causes on the purchasing power of the employees of the Municipal GAD of the Latacunga Canton, this study assesses the magnitude of affectations Which incur the value of purchase...

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Autor principal: Chauca Toapanta, Nancy Margoth (author)
Outros Autores: Guamán Taco, María Dolores (author)
Formato: bachelorThesis
Idioma:spa
Publicado em: 2017
Assuntos:
Acesso em linha:http://repositorio.utc.edu.ec/handle/27000/3749
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Resumo:The research project is based on an analysis of the percentage increase of 2% in Value Added Tax and the effect that this causes on the purchasing power of the employees of the Municipal GAD of the Latacunga Canton, this study assesses the magnitude of affectations Which incur the value of purchase at the time of acquiring a good or service that taxes VAT against the perceived remuneration of each individual, showing consumption difficulties to meet the basic needs that each family requires to live well. It includes as a starting point the existing problem in society at the macro, meso and micro level in relation to the increase of two percentage points to VAT. For this purpose maintained a process of observation and investigation for a certain time in order to establish an analysis that determines whether or not this increase is affecting the purchasing power of the employees working in this entity, resulting in an impairment temporary event that caused the increase of this tax. The study consists of a description of the conceptualities in relation to the subject of inquiry based on books, journals, scientific articles, websites, among others, related to the proposed topic, for which we worked under two dependent variables (purchasing power) and independent (VAT); this project is determined with the quantitative methodology based on a descriptive research, with the deductive method under surveys and interviews that were applied to a part of the study population to obtain deductions based on the collection and analysis of data that supports as a tool of great utility in the obtaining of results and the verification of the fulfillment of the hypothesis by means of the probabilistic study of the chi-square obtaining as a result the verification of the hypothesis raised in positive form.