Examinando por Autor "Flores Flores, Maria Eliza"
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Ítem Acceso Abierto Impacto de los impuestos en el precio de los vehículos comercializados en el Ecuador durante el período 2019-2022(Universidad Católica de Cuenca., 2023) Quizhpe Suquilanda, Andrea Estefanía; Flores Flores, Maria Eliza; 0150445716The present article deals with the Impact of Taxes on the prices of vehicles marketed in Ecuador and the development and variation of taxation in the sector. It analyzes the value of taxes and the consequences they cause on demand, focusing on the automotive industry. In other words, increasing taxes as an economic measure will reduce or affect sales levels, especially for certain consumer goods. Therefore, the study's main objective is to analyze the impact of taxes on the prices of vehicles marketed in Ecuador during 2019-2022. The methodology employed is exploratory research with an objective and non-experimental criterion, primarily descriptive, using secondary sources of information and consulting the databases of entities responsible for tax collection, such as the Internal Revenue Service (SRI by its Spanish acronym), Internal Tax Regime Law (LRTI by its Spanish acronym), Association of Automotive Companies of Ecuador (AEADE by its acronym in Spanish), Ministry of Economy and Finance, and the Organic Code of Territorial Organization (COOTAD by its acronym in Spanish). The result indicates that the final cost of vehicles in Ecuador is the highest, leading to a loss of competitiveness since prices are higher compared to other countries, discouraging consumption.Ítem Acceso Abierto Incidencia de la ley orgánica para el Desarrollo económico y sostenibilidad fiscal Tras la pandemia Covid-19 en los gastos Personales deducibles de impuesto a la renta Aplicables en los años 2021 – 2022.(Universidad Católica de Cuenca., 2022) Zumba Pacurucu, Martha Fernanda; Lojano Punin, Jessenia Elizabeth; Flores Flores, Maria Eliza; 0107477754; 0106946411After the beginning of COVID-19, the National Government put into effect the "Organic Law for the Economic Development and Fiscal Sustainability after the COVID-19 pandemic", which considered several rules and tax reforms. This law put an end to income tax deductions, generating a change in the scheme of personal expenses since it established a system that provides tax credits that can be justified by sales receipts, which will be necessary for the taxpayer to benefit from the tax credit. The methodology refers to a descriptive and transversal type of research, choosing the years 2021-2022 as the analysis period. The analytical method and deductive procedures were used to collect information from scientific articles and statistical information from secondary sources such as the Internal Revenue Service (SRI by its Spanish acronym), the Central Bank of Ecuador (BCE by its Spanish acronym), the Ministry of Economy and Finance, the National Assembly, among others. This research aims to analyze the incidence of the organic law for economic development and fiscal sustainability after the covid-19 pandemic on deductible personal expenses from the income tax applicable in 2021-2022. The practical exercise for the period 2021-2022 demonstrates the differences between these two cases, such as the deductions that could be reduced up to 50% of personal expenses in previous years. As of 2022, this will change, creating a ceiling for these deductions, and only a rebate can be applied.Ítem Solo Metadatos Proyecto casa de acogida para mujeres maltratadas del cantón Azogues(Universidad Católica de Cuenca. Facultad de economia, 2008) Flores Flores, Maria Eliza; Mendieta Muñoz, Rodrigo
