Los aranceles y los resultados financieros de la Fábrica de Calzado Misshell

Abstract

In the country footwear, companies are currently in a constant growth and development so it is necessary to know what taxes affect this development, which is why in the shoe factory MISSHELL, we will analyze the effect of tariffs in the sector footwear and the changes that it produces in the financial results of the company. The footwear industry is very important within the country; the company under study develops a product with raw material purchased abroad and raw material produced in the country, so it is important to determine the impact of tariffs within the industry. Footwear, which is in a state of growth within the country. The country has created several incentives to promote the production and consumption of domestic products, in the footwear sector has also benefited from these measures so its strength is progressive over this time, but can be ensured that the measure has been able to help this sector significantly by imposing tariffs on imports of footwear products. All this represents a great opportunity for the company to grow in the local market and strengthen within it. However, because of the increase in tariffs, the company suffers from a stagnation; that is to say, the production of footwear is very low and loses competitiveness in the market and the desired commercial expansion that needs to be achieved, affecting the financial results and with it the Company's profits.