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Evaluación del proceso para la devolución del iva de los turistas extranjeros de la Ciudad de Guayaquil durante el 2011-2012

Abstract:

This thesis is based on the analysis of the tax return process, which aims to attract the level of consumption of the Ecuadorian production and tourism in Guayaquil city, in order to increase the number of tax refund applications provoking on tourists a great satisfaction for the efficient service that facilitates the process and contributing to the country's foreign exchange earnings through tourism. In fact it would definitely improve the economy development of the whole country since with this tourism business, enterprises and the people generate earnings from the operation of the tourism business activities and It will significantly increase the Gross Domestic Product (GDP) giving opportunities to small, medium and big enterprises. They should also give a huge importance to the promotion and implementation of this fact in order to encourage of applying for tourists tax refund. For this study is necessary of a full theoretical nature analysis which examine the origin of tourism from its inception to the actual world and our own country situation, its forms, types, classification, tourism advantages and disadvantages, tourist activity developments in the city, foreign tourist characteristics, tax origins, the Internal Revenue Service history, the actual process of the Internal Revenue Service about tourists tax refunds, the economic, social and political importance that take place this study. It will assess the income level due to the process of tax returns effect on tourists. Therefore, it is important to encourage foreign tourists to claim back their taxes in order to persuade the interest in other tourists to visit Guayaquil city.