Incidencia de la carga tributaria por importaciones en las empresas de la zona 8 durante el periodo 2014-2017

Abstract

Abstract: The subject of the research work called "Incidence of the tax burden for imports in the companies of zone 8 during the period 2014 -2017", aimed to analyze the incidence of the tax burden for imports in the companies of zone 8 in the period 2014 -2017; Theories, concepts and fundamental aspects of foreign trade, imports, tax burdens, balance of payments and trade balance were compiled that based the reasonableness of reality with the pertinenttheoretical references; The information corresponding to the imports made by each of the companies was analyzed. At the end of the titling work, it was possible to show that the importing companies of zone 8 were affected by the implementation of safeguards, reducing their income, and on the other hand, said implementation of safeguards fulfilled the objective for which they were created by reducing imports. which allowed a balance in the trade balance.