El Impuesto al Valor Agregado (IVA) en la importación de soya destinada a la elaboración de balanceados avícolas y su incidencia en el cumplimiento tributario de las empresas con fines de lucro del sector avícola en el Ecuador

Abstract

Abstract: The purpose of this study is to investigate the effect of VAT on soybean imports used in poultry production on the tax compliance of for-profit companies within Ecuador's poultry sector. The research is based on the premise that the initial VAT is collected, a process that tends to impact company liquidity and compliance. The objective was to determine whether the tax treatment deviated from constitutional principles regarding tax capacity, equity, and fiscal neutrality. A qualitative, document-based approach was employed, referencing the Constitution of the Republic of Ecuador, specialized legal doctrine, and administrative regulations. The results indicate that while the existing legal framework ensures compliance with tax regulations, the upfront payment of VAT imposes short-term financial burdens on companies, affecting liquidity and hindering the fulfillment of tax obligations. The study concludes that more robust administrative mechanisms for tax credit recovery must be developed to enhance fiscal neutrality and foster the advancement of the poultry industry.