Análisis del impacto económico por el incremento del Impuesto sobre la salida de divisas en los costos de producción en el sector florícola en el Ecuador

Abstract

The increase in the Tax on the Exit of Foreign Exchange (ISD) in Ecuador during 2024 represents a significant challenge for the flower sector, a key industry for the national economy and non-oil exports. This study analyzes how the tax modification directly affects the production costs and international competitiveness of Ecuadorian flower companies. The flower sector, characterized by its high dependence on imported inputs (fertilizers, agrochemicals, specialized machinery), faces an increase in operating costs derived from the increase in the Tax on the Exit of Foreign Exchange (ISD). This increase impacts the entire value chain, from production to international marketing. The research will use a mixed methodology that includes documentary analysis and surveys of flower producers. The results showed that the increase in the ISD (taxable income tax) in the first half of 2024 significantly impacted the costs of the Ecuadorian flower sector, raising input and logistics prices. Companies responded by passing costs on to consumers and adapting strategies. Compensatory mechanisms were proposed to preserve international competitiveness.