Impacto del pago del impuesto a los consumos especiales (ICE), en la producción de las empresas licoreras en el Distrito Metropolitano de Quito en el período 2017-2019

Abstract

The latest tax reforms that have suffered the Special Consumption Tax (ICE) have generated impacts on the production and discharges of alcoholic beverages. This academic article is based on the study and analysis of the perceptions issued by the liquor producers, about the specific measures to face the reforms throughout the 2017-2019 period, and to know the current situation on the sustainability of the economic sector in the market, focusing on the study in the Metropolitan District of Quito. A summary of the most important aspects regarding the liquor production in Ecuador, the tax regulatory framework of the ICE is presented and later the experiences of the companies of the liquor sector in the management and demarche of the tax obtained from primary sources are exposed, according to the research instrument (survey), applied to a finite population of informants. Finally, the results obtained and the impact generated by the application and the increase in the Special Consumption Tax in the economic and financial ambit of alcoholic beverage products will be highlighted.