El incremento del IVA y las ventas aplicado en la empresa Lava Jean’s en el cantón Ambato período Marzo – Diciembre del 2016

Abstract

The case analysis has the fundamental purpose of responding to the detected problem that is: "The increase of IVA and the sales of the company Lava Jean's of the city of Ambato in the period May December 2016" considered as one of the relevant points as the increase of two percentage points of IVA, provided by the tax policy has been one of the primary factors affecting the amount in this case does not directly affect the sales of the company but other factors that have caused is that their levels decrease but not in large magnitude, leading the company to absorb 2 points of IVA, so that customers do not move away in their entirety if it is consumed in lesser quantity during the validity of said policy, presenting main problems in the sales because the company has not developed an adequate use of sales policies as it has not provided the payment facilities; the level of the research is exploratory, as it is an issue that is not well addressed. It is concluded that the Law of Solidarity and Citizen Co-responsibility did not have a strong impact on the sales made by the company Lava Jean's.