ANÁLISIS DE LA POLÍTICA FISCAL IMPOSITIVA EN EL SECTOR AUTOMOTRIZ DEL ECUADOR

Abstract

The automotive sector in Ecuador is very broad, since it is not only composed of imported vehicles, but also we have been implementing assembly factories that operate within the country. However, it has been clear that with regard to the automotive market imports exceed exports which has helped to generate a trade deficit. This led to the Ecuadorian Government develop a fiscal policy where established some taxation of imports of vehicles. Therefore, the development of the present work focused on the analysis of the tax policy to determine the impact generated by the automotive sector, for which work on a par with a descriptive research - causal, where surveys were conducted and interviews with those part of the automotive sector. The obtained results allowed to determine that it is considered that the measures imposed have affected the stability of the automotive sector, since, to the final consumer it is harder to acquire a vehicle imported, by what they consider the need to establish measures to cope with the situation.