Centro de Posgrado Auditoría

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    El crédito tributario proveniente del impuesto a la renta, IVA, e ISD y su impacto financiero, en el sector automotriz del cantón Ambato
    (Univeridad Técnica de Ambato. Facultad de Contabilidad y Auditoria. Maestria. Maestria en Tributación, 2025-03) López Arias, Vilma Jaqueline; DT - Aldás Salazar, Darwin Santiago
    La presente investigación se enfoca en el crédito tributario del Impuesto a la Renta, el IVA y el ISD, así como su impacto financiero en el sector automotriz del cantón Ambato. El Impuesto a la Renta constituye un crédito tributario que permite al contribuyente disminuir el monto total del impuesto causado en su declaración anual. El crédito tributario del IVA corresponde a la diferencia entre el IVA pagado por las compras realizadas por la empresa y el IVA cobrado en las ventas. Por otro lado, el ISD es un impuesto que se aplica en Ecuador cuando se realizan transferencias de cualquier tipo al extranjero, es decir, cuando hay un cambio de divisas. Se analiza el efecto en la estabilidad financiera de las principales empresas automotrices de la región, destacando la importancia de que estas cumplan con sus obligaciones tributarias. Al hacerlo, las empresas tienen la oportunidad de recuperar su crédito tributario, lo que les permite obtener liquidez y solvencia para continuar con sus operaciones. La metodología empleada tiene un enfoque cuantitativo, descriptivo y explicativo, y analiza la correlación entre los impuestos y los créditos tributarios en el sector automotriz. El hallazgo más relevante se encuentra en el análisis de las correlaciones, lo que ofrece una visión clara del impacto financiero y permite comprender cómo los créditos tributarios influyen en la competitividad y sostenibilidad financiera de las empresas en los años estudiados. Como conclusión, las correlaciones más fuertes se observan entre el Impuesto a la Renta y el crédito tributario del IVA, lo que es consistente con la estructura impositiva del sector. Algunas correlaciones débiles o no significativas indican que los créditos tributarios no siempre se comportan de manera proporcional. Esto refleja diferencias en cómo las empresas gestionan y aprovechan estos beneficios fiscales. En general, las correlaciones muestran que el crédito tributario tiene un impacto positivo en el área financiera de las empresas automotrices de Ambato, proporcionando alivio fiscal y mayor liquidez. Una correcta utilización de los créditos es esencial para mejorar la competitividad y sostenibilidad del sector influyendo en el desempeño económico del cantón Ambato.
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    El impuesto a la salida de divisas y su relación en la liquidez de las empresas de producción de balanceado del sector avícola de la provincia de Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-05) Lascano Castro, Sandra Verónica; DT - Mera Bozano, Edgar Fabián
    This research aims to establish a tax reform that allows the use of the Tax on the Exit of Foreign Exchange as tax credit in the payment of any tax administered by the Internal Revenue Service, in a way that helps to improve the liquidity of the Companies that import raw material to be included in productive processes, a situation that has become a latent problem. The research work was carried out based on the collection of the information requested from the Servicio de Rentas Internas, regarding the balance-producing taxpayers in the province of Tungurahua, the imports they made, the values paid for Tax Exit Currency, and the amounts returned by this tax, which allowed to analyze the situation and could establish the conclusions and recommendations of the present work. The current tax regulations, applicable to the 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 can not meet the payment of their obligations contracted in the short term and are forced to contract financing from financial institutions, causing additional financial expenses. In order to contribute to a solution that helps companies to improve their level of liquidity and to meet short-term obligations, it is proposed to carry out "Tax Reform applicable to the use of the Exit Tax as a tax credit For the payment of monthly taxes administered by the Internal Revenue Service, "which allows the use of the values paid by the Tax on the Exit of Currencies for tax payments managed by the Internal Revenue Service and not only for the payment of the Income Tax , In order to improve liquidity.
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    Imposición de medidas arancelarias en la importación de insumos (hilo poli algodón) y su impacto en la producción del sector textil de las Pequeñas Industrias de Tungurahua
    (Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Dirección de Posgrado, 2017-04) López Cevallos, Sandra Elizabeth; DT - Medina Salcedo, Héctor Rafael
    The basic problem of the textile industry in the province of Tungurahua lies in the prices of the raw material and in the labor force, the main situation of unemployment since the capital disappears or the capital of the textile manufacturing industries tend to cut Or to reduce their wages, due to the tariff measures imposed by the government, the same ones that induce to protect the national production but in turn restrict certain inputs must be brought from other countries for the production of products. One of the factors that has influenced the development that today is the national trade has been the gradual application of measures of protectionism, understood as the set of measures that protect domestic production against imports. The development of the small industries of the textile sector, need certain inputs to produce their good, as is the case of POLY COTTON THREAD, the same that is acquired in other countries, because of its high cotton content which implies that the final product Be of quality. It should be noted that as of 2009 these measures have been taking place and with greater emphasis in 2015, a measure that took as a surprise to all Ecuadorians, since many of them made their products with inputs imported from other countries, the same Which can not be acquired within the country as being unique materials and not replacements, nor does it have a large number of spinning mills. Thus, the present study will contemplate an analysis of the reality that implies the tariff measures and the situation that the textile sector is going through, as it is the application of the tariff measures to the imports of the inputs, constructing in this way strategies to develop the potentialities And correct deficiencies. The sector is influenced by the different prices imposed by the producers of yarn, in that it is reflected that it is a monopolized market.