LA REFORMA DEL IMPUESTO A LA SALIDA DE DIVISAS (ISD) Y SU IMPACTO EN LAS IMPORTACIONES DE MATERIA PRIMA DEL SECTOR AGRÍCOLA, PERIODO 2012

Abstract

The research topic presented in this final report is "tax reforms currency outflows (ISD) and its impact on imports of raw materials in the agricultural sector, period 2012". Analysis is carried theoretical and practical manner based on the imposition of the tax since its inception in 2008 increased until 2012 to reach 5%. Tax from the perspective of importers of agricultural raw material is analyzed to determine the benefits or harm that caused the increase to the business community of Ecuador. For this reason a research methodology that allowed to reach various sources to understand what the impact of the ISD on imports in that arose was scheduled. Following the order of such methods as the scientific studies that gradually it used to make the composition of this work employed; Besides the much needed empirical character in the search for answers is emphasized. Finally use an appendix in order to verify the information submitted by the Ecuadorian Customs Corporation, the Internal Revenue Service, Central Bank of Ecuador, Ministry of Foreign Affairs is made; statistical and financial terms of tax regulations