Contabilidad y Auditoría
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Item El incremento del IVA y su impacto en la rentabilidad de la asociación “CALZARTE” de la ciudad de Ambato en el año 2016(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2017-10) Moyolema Amancha, María Gabriela; DT - Naranjo Santamaría, Joselito RicardoThe research project has the fundamental purpose of responding to the problem detected, which is : " The increase of IVA and its impact on the profitability of the Calz-arte Association of the city of Ambato in 2016", the transitional measure adopted By the government, is one of the relevant points that gave rise to the problem, is the 2% increase in IVA provided by fiscal policy, has been one of the negative factors that directly influenced the reduction of levels of profitability and liquidity of the association subject to study. In addition, this has caused that the members of the association have a limited collection of resources, in some cases the workshops dedicated to the manufacture of footwear, have had to assume the additional value of the tax, in order to avoid the loss of customers; which leads to decrease in the income of micro entrepreneurs, presenting problems in the fulfillment of obligations with suppliers, financial institutions, and employees; the methodology used for the development of the present study is field, because the collection of the data is done in each of the workshops that are part of the association, tax declarations and accounting records were reviewed; The level of the research is exploratory, being a subject little addressed. It is concluded that the Solidarity and Stewardship Act had a strong impact on the income received by this sector from the economic sector.