LOS IMPUESTOS DE LOS CONSUMOS ESPECIALES (ICE) Y SU AFECTACIÓN EN EL CRECIMIENTO COMERCIAL DE LAS LICORERÍAS DE LA CIUDAD DE PORTOVIEJO EN EL AÑO 2017

Abstract

The Special Consumption Tax is a tax paid for products and services considered sumptuous, or harmful to health, for which the Ecuadorian state has implemented this tax on alcoholic beverages with the aim to lower their consumption of the population. This research work was carried out with the objective of knowing how the Special Consumption Tax affects liquor stores in the city of Portoviejo, since the products have increased in price, as well as encouraging contraband and the purchase of liquor without any registration . Throughout the development of the thesis you can see how it affects the growth of this sector of the economy, in addition to determining that it is a collection tax, but does not meet its objective for which it was created, since Ecuador is one of the countries, in which large amounts of alcohol are consumed