El impuesto a los consumos especiales y la rentabilidad de las empresas distribuidoras de las bebidas alcohólicas en la provincia de Tungurahua, en el año 2015

Abstract

The research project seeks to solve the problem caused by changes in the rules of the Tax Special Consumption, related to the declining profitability of the distribution companies Alcoholic Beverages, causing variations in the cost of acquisition by intermediaries. But the main causes identified have been speculations of prices by producers, the appearance of safeguards in effect from 2015 that has been holding back imports as importers have limited per year quota, but this has led mediators readjust their payroll and engaged in the purchase of domestic products. But the market demand do not want to entirely buy products made in the country and go for smuggling at lower cost and reaching the end consumer with a minimum price at which it is sold in liquor stores. The contribution of this subject is to indicate the impact of a progressive tax on imported products and decreased utility companies as well as products and distributors with the help of financial indicators for better understanding and establishing a financial analysis.