La devolución del Impuesto al Valor Agregado (IVA) y su incidencia en la liquidez de las empresas exportadoras de bienes inscritas en el Servicio de Rentas Internas (SRI) con domicilio en Portoviejo y Manta en los años 2015- 2017.

Abstract

The refund of Value Added Tax IVA is a right established in the tax regulations to which exporters of goods have access, which is configured at the time of the acquisition of goods and services taxed with the 12% IVA rate that are used in the production and marketing of goods destined to the international market, which when sold are sold at a 0% tariff, causing the accumulation of a tax credit, which does not happen with companies whose economic activity focuses on local marketing. The evolution of the export sector in the Ecuadorian economy through the tempo has been of great importance because the increase in exports has cemented the creation of companies dedicated to the manufacture and marketing of exportable products, which leads to the generation of employment and greater income for the country. That is why the export sector has great interest in tax incentives and benefits, one of them being the IVA refund. In recent years the refund of IVA to exporters has become a very important tax incentive granted by the State, however the impact it generates on companies that have been accessing this benefit is unknown. There is also a high ignorance of this benefit by companies exporting goods and the correct procedure to access it, the rules that regulate it and the parameters to be analyzed. This research work will aim to know how this incentive benefit to the growth of exports, in addition to the process and the time in which it takes place, since these balances are an economic contribution that can be recovered by crediting account and return of said amounts by the treasury and thus improve the liquidity of the companies