Contabilidad y Auditoria

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Impacto de las salvaguardias en los ingresos de las empresas del sector de accesorios para autos
(Universidad Técnica de Ambato. Facultad de Contabilidad y Auditoría. Carrera Contabilidad y Auditoría, 2018-03) Tipán Bayas, Johana Gabriela; DT - Tobar Vasco, Guido Hernán
The recent increase in taxes in Ecuador increased the costs of maintenance, spare parts and accessories for vehicles since they are affected by this measure, which has led to a series of events in the vehicular sector, such as the decline in sales and nonconformities with products produced in the country, therefore the present investigation is carried out with the objective of determining the impact of safeguards on the income of companies in the automotive sector. For the study part of the field research to owners of companies dedicated to the sale of accessories for cars with the application of a survey that helped to know the current situation of the problem. Based on the investigation, it was determined that auto accessory stores show a drop in sales of between 12 and 50% since 2015, due to the application of tariff values such as safeguards, demonstrating that these measures The impact directly on the companies dedicated to the sale of auto parts, because the tariff raised the cost of the products, evidenced the need to establish protection mechanisms for the sectors that are affected by the adoption of tariff measures and that have repercussions on your income