Análisis del Efecto de la Ley de Exclusión del Flete Internacional en la Base Imponible para el Pago de Tributos

Abstract

Today, Ecuador is in a deep economic and political crisis, due to different past decisions that led to the fact that a great amount of the state's resources are in jeopardy and cannot be used for the optimal development of the country, as of the present year 2022; in the present work will seek to determine the impact of the reduction of freight within the calculation of the tax base for the payment of tax on imports, as an introduction there will be a brief analysis of the growth that has been occurring in imports over the years, following with the justification that seeks to understand the reason why the study of this topic is performed, since it is of great interest to the field of foreign trade, The general objective is to analyze the impact generated from the decision to exclude freight from the calculation of taxes, thus we can emphasize the methodology itself that is directed towards the quantitative part as a method of research according to the results that we seek to have in which it is intended to give resolution to the previous objectives and to confirm that the imposition of this new regulation is positive for the development of the country.