Centro de Posgrado Auditoría

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Author: search.filters.author.Guzmán Meléndez, Brígida GisselaSubject: search.filters.subject.IMPUESTO AL VALOR AGREGADO

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    El incremento de dos puntos porcentuales al Impuesto al Valor Agregado y su incidencia en las brechas tributarias de la provincia de Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2018-04) Guzmán Meléndez, Brígida Gissela; DT - Flores Brito, Santiago Xavier
    This research work aims to establish a tax reform that allows the use of the payment of Foreign Currency Exit Tax as a tax credit in the payment of any tax administered by the Internal Revenue Service, in such a way that it helps to improve the liquidity of the companies that import raw material to be included in production processes, a situation that has become a latent problem. The execution of the research work was carried out based on the collection of the information requested from the Internal Revenue Service, regarding the taxpaying producers of the province of Tungurahua, the imports they made, the values paid for the Exit Tax. Foreign currency and the amounts returned by this tax, which allowed analyzing the situation and could establish the conclusions and recommendations of this work. Current tax regulations, applicable to Foreign Currency Exit Tax, have made companies that transfer money abroad in the course of their business, pay an additional fee of 5% for this tax, causing them to decrease their liquidity and making them not to be able to accomplish the payment of their short-term obligations and are forced to contract financing from financial institutions, causing additional financial expenses. In order to contribute to companies with a solution that improves their level of liquidity and accomplish short-term obligations, it is proposed to carry out "Tax Reform applicable to the use of the Exit Tax on Foreign Currency as a tax credit. for the payment of monthly taxes administered by the Internal Revenue Service ", which allows the use of the values paid for the Exit Tax of Foreign Exchange for tax payments administered by the Internal Revenue Service and not only for the payment of Income Tax , in order to improve.