ANÁLISIS DE LA RECAUDACIÓN DEL IMPUESTO A LOS VEHÍCULOS MOTORIZADOS EN LA CIUDAD DE MACHALA, PERIODO 2013 - 2017

Abstract

This paper objectively analyzes the analysis of the collection of motor vehicle tax (IVM), in the city of Machala, during the years 2013 to 2017, in order to systematize the context of this tax, evaluate the results of tax collection in the automotive area in the city of Machala, analyze the behavior of sales before and after the validity of the tax and evaluate the collection efficiency of the same. To reach the objective, research was carried out through primary information sources such as books, account renditions, laws, and other studies that analyze the issue at the national and provincial levels. In addition, information was collected from secondary sources through surveys of a representative sample of taxpayers such as companies and business owners selling motorized vehicles, information for the analysis of the marketing behavior before and after this tax. With the results obtained it was known that the (IVM) has undergone variation, over the years, the Internal Revenue Service has obtained income from this tax, but not the expected, for several reasons, such as the high prices of motor vehicles, increase in tariffs on imports, among others. Situation that caused an affectation, such as the low marketing of motor vehicles, and financial problems at the local level, so it is necessary for the government to make the necessary changes. Starting from this study it is possible to justify corrective ones, since it is evident that there are problems originated by the variations of the same one.