VALORACIÓN DE LOS EFECTOS FINANCIEROS DE IMPUESTO A LA SALIDA DE DIVISAS EN EL SECTOR INDUSTRIAL IMPORTADOR DE LA CIUDAD DE RIOBAMBA

Abstract:

The taxes payment for the State is of vital importance, because through these it generates resources for the general budget of the state, in this context the tax on foreign exchange has been created with the purpose of protecting the Ecuadorian economy from the flight of capital, the present research seeks to determine the proper use of tax on foreign exchange for the industrial import sector of Riobamba, with the purpose of optimizing business resources. Through the observation, document review, data collection, verification and analysis of the corporate composition of the industries involved in the study, a financial diagnosis was made that allowed defining the current situation of each industry, as well as executing a comparative analysis of the use of the payment of the tax on the exit of foreign currency either as tax cbkp_redit, expense or tax refund request to evidence the effects that product on the liquidity and …

Año de publicación:

2020

Keywords:

Fuente:

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