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El efecto tributario del impuesto a la salida de divisas de la empresa Polidistribuciones Técnicas S.A

Author

Listed:
  • Denisse Lorena Ortiz Constantine
  • Christian Antonio Rugel Zúñiga

Abstract

El presente trabajo de investigación se analizó el efecto que ha generado la aplicación del Impuesto a la Salida de Divisas y su impacto en el impuesto a la Renta de la empresa Polidistribuciones Técnicas S.A. “Polidist†de acuerdo a la normativa tributaria vigente Ley Orgánica de Régimen Tributario Interno (LORTI), y su reglamento (RLORTI).El estado Ecuatoriano mediante su política de gobierno de redistribución de la riqueza; creó la Ley para la Equidad Tributaria aprobada en el año 2007, la cual dio origen al Impuesto a la Salida de Divisas y cuya tarifa es del 0.5%, con su finalidad de reducir la fuga de capitales al exterior y aportar al control de la balanza comercial no petrolera.

Suggested Citation

  • Denisse Lorena Ortiz Constantine & Christian Antonio Rugel Zúñiga, 2019. "El efecto tributario del impuesto a la salida de divisas de la empresa Polidistribuciones Técnicas S.A," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 254, april.
    • Handle: RePEc:erv:observ:y:2019:i:254:08
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