EL IMPUESTO A LA SALIDA DE DIVISAS (ISD) Y SU IMPACTO EN LAS IMPORTACIONES DE INSUMOS PARA LA PRODUCCIÓN

Abstract

With the employment Tax on foreign exchange (TFX), since 2007, by the actual government, this has been target of multiples and constants discussions about of how effective and efficient it's result to the increase of national production, discourage the outflows of the tax foreign to overseas, to motivate the investment and why not the savings. The principal motive of this article is to accomplish a tracking to the Tax on Foreign Exchange and the consequence in national economy and go for exclusively in the increment, drop and maintaining the quantity of consumables for national production. Making a review of this parameter, especially of this tax, will demonstrate if this tax will achieve or not its goal and purpose of creation. This work will be based in statistical and comparative analysis before and after the appliance of the Tax Foreign Exchange (TFE), its impact in national production and in social field, if this has affected or not and in what way and the demonstration of each incidences in a relation of the application of this tax so in a future people could give advices about the reconsideration of a low tax´s percent or its elimination