Percepción de los efectos (económicos, financieros, sociales) de incentivos referentes a las devoluciones del IVA y discapacitados en el sector exportador en el período 2011-2013 del Distrito Metropolitano de Quito
The Ecuadorian State through the Service of Internal Rents SRI, grants tributary benefits to the exporter sector, such as the refund of the Tax to the Added Value IVA in purchases of goods and services that are used for the elaboration of the final product to export and deduction in the Tax to th...
Autor Principal: | Pérez Guerra, Cristian Xavier |
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Otros Autores: | Saavedra Santana, Diego Fernando |
Formato: | bachelorThesis |
Idioma: | spa |
Publicado: |
2015
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Materias: | |
Acceso en línea: |
http://dspace.ups.edu.ec/handle/123456789/7375 |
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Sumario: |
The Ecuadorian State through the Service of Internal Rents SRI, grants tributary
benefits to the exporter sector, such as the refund of the Tax to the Added Value IVA
in purchases of goods and services that are used for the elaboration of the final
product to export and deduction in the Tax to the Rent for the recruiting of disabled
staff, with the purpose of contributing from a socioeconomic way to the country.
The companies exporters that make the steps of refund of IVA generate a financial
impact when obtaining liquidity and in that way to emit several payments, they also
generate a tributary impact when declaring and to deduce for half the credit note
emitted by the SRI their monthly or annual taxes. In some cases these steps are
carried out by the plant personnel and others for specialist suppliers in the tributary
topic creating an additional expense to the company. |
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