Reforms to the tax to the added value and its effect on the economy of the consumer in the province of Santa Elena.Year 2016

Authors

  • Nelson Asencio Cristóbal Universidad Estatal Península de Santa Elena, Ecuador
  • Margarita Panchana Universidad Estatal Península de Santa Elena, Ecuador
  • Mónica Tomalá Universidad Estatal Península de Santa Elena, Ecuador
  • Luis Asencio Cristóbal Universidad de Guayaquil, Ecuador

DOI:

https://doi.org/10.26423/rctu.v4i1.255

Keywords:

taxes, tax reform, vat, tax burden, consumer, tax culture

Abstract

The objective of the present report is to develop an analysis of VAT tax reforms implemented in the country in the year 2016 and see its impact on the economy of the consumer in the province of Santa Elena. From a theoretical perspective, defines the country's tax structure and its importance in the generation of revenue to achieve social objectives; as well as also the purposes involving tax reforms aimed at regulating the economy, promoting employment, encourage the production, demand and consumption. In the research that gave origin to this article is applied procedures methodological deductive, quantitative, and documentary from of sources official and technical of research that allowed obtain information relevant to the analysis descriptive of them reforms, whose results reflect the need of the Government, prior to the adoption of these measures perform with depth a study partner-economic, that allow rating them incidents that would have in the sector productive of the country and in the consumed specifically. In the research is described the latest reforms tax of the VAT to then refer its effect general in the consumption of goods and services of the consumer peninsular.

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Author Biography

  • Nelson Asencio Cristóbal, Universidad Estatal Península de Santa Elena, Ecuador
    Facultad de Ciencias Administrativas

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Published

2017-05-25

How to Cite

Reforms to the tax to the added value and its effect on the economy of the consumer in the province of Santa Elena.Year 2016. (2017). UPSE Scientific and Technological Magazine, 4(1), 114-121. https://doi.org/10.26423/rctu.v4i1.255