INCIDENCIA DEL IMPUESTO A LA SALIDA DE DIVISAS EN LA RENTABILIDAD DE LOS CONTRIBUYENTES ESPECIALES EXPORTADORES DE MANABÍ EN EL 2011-2015

Abstract

The increase in tax collection since 2007 is due to the implementation of reforms, timely monitoring and evaluation of the activities carried out by the Internal Revenue Service. In 2007, the Foreign Exchange Exit Tax (ISD) was created, which generates the transfer of foreign currency abroad, and since 2012, its presumption has been typified with respect to foreign exchange generated by exports. The objective of the study is to determine the impact of the application through reform of the presumption of ISD in exports whose currencies do not return to the country, by analyzing the variation in profitability, local sales, exports, income tax caused and paid, other cost of tax compliance and the share of exports in the total sales, in the special export taxpayers of Manabí during 2011-2015. Methodologically, the research had a quantitative approach, descriptive scope and non-experimental design applied to the figures reported by the taxpayers under study, in their tax declarations; with the result that while the utility, revenues and the share of exports in these countries has decreased, the presumptive ISD has increased, generating distortion with a negative effect on its liquidity and profitability.