Análisis del impacto financiero causado por los cambios impositivos establecidos por el COMEX, INEN y MIPRO sobre el sector importador de vehículos y repuestos en la ciudad de Cuenca en los años 2012-2015. Caso Austral Cía. Ltda.

Abstract

This research aims to conduct an analysis of the financial impact caused by tax changes established by the COMEX, INEN and MIPRO, on importing vehicles and spare parts in the city of Cuenca in 2012-2015, due to the fact that there are restrictions and quality standards that apply to the import of certain products in the country. For this study, a survey was applied to a sample of companies located in the city of Cuenca to be aware of the rules that had the most influence in vehicles importation and its spare parts, to be aware also of the changes that companies adopted during the term, the level of impact of sales revenues and changes in its import volume. On the other hand, the importing company Austral Cía. Ltda., was analyzed as a case study. This company has had a great track record in the area of imports as it has been importing since 1968, where further study was conducted through an analysis of the financial statements. Through this investigation it was determined that the sales revenue of the importing companies in the city of Cuenca have declined dramatically.