El efecto de la carga tributaria en la salud financiera del sector automotriz en el Ecuador

Abstract

This academic article had as object of study the Ecuadorian automotive sector, an industry that has great importance within the generation of income and sources of employment for the country, however, it also has obligations to fulfill such as the payment of tariffs, which is why it was aimed to analyze the effect of the tax burden on the financial health of the automotive industry in Ecuador, period 2017-2022 to carry out this objective a methodology based on descriptive and exploratory type research with a qualitative approach was used, since, the technique of documentary analysis was used. Among the outstanding results, it was obtained that the amounts collected from the import of cars experienced a negative variation rate before the entry into effect of the agreement with the European Community, which grew to become positive after its entry into force. It was also possible to analyze the financial indexes to see the effect that taxes have on financial health. However, although the values of this collection increased, this growth is not statistically significant. Finally, in conclusion, it is indicated that the collection of taxes on vehicle imports does not increase constantly, but rather experiences positive and negative variations.