Impacto de la reducción del IVA en la rentabilidad y cumplimiento tributario de las agencias de viajes del Sector Iñaquito, en el año 2024

Abstract

This research examines the impact of the reduction of VAT to 8%, which was applied in 2024 to tourism services, according to the Organic Law for the Strengthening of Tourism Activities, on the profitability and tax compliance of travel agencies in the Iñaquito sector (Quito). A descriptive, cross-sectional, non-experimental, quantitative study was conducted through a structured survey of 30 agencies and the use of descriptive statistics. The results show a marginal impact on demand: 46.67% reported stable income, and 43.33% noted a slight increase. In terms of prices, 60% offered the benefit in full or in part, while 50% kept their net profit unchanged. The intermittent nature of the fare caused some friction, with 66.67% reporting moderate technical difficulties in billing, and 76.67% feeling that the instructions were unclear or only moderately clear. Overall, 53.33% stated that they considered the cost-benefit balance to be in equilibrium. It was concluded that the measure maintained activity and that future fiscal interventions require robust technical and regulatory simplification in communication.