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El presente estudio expuso como finalidad ejecutar un análisis de la carga impositiva establecida para las operaciones de importación de vehículos en el Ecuador mediante un estudio de informes de los tributos y movimientos económicos de esta actividad, con la finalidad de observar el impacto generado en el sector automotriz. El problema que da origen a la investigación es la gran cantidad de contribuciones que exige el gobierno a estas transacciones. La metodología implementada fue descriptiva, correlacional y documental con diseño no experimental y de enfoque cuantitativo. Mediante revisión de informe de la AEADE y otras fuentes se pudo reconocer la situación del mercado, concluyéndose que la carga impositiva tiene gran afectación en la industria al imponerse una carga impositiva cercana al 60% sin embargo no se observa una relación significativa entre ambas variables. The purpose of this study was to carry out an analysis of the tax burden established for vehicle import operations in Ecuador through a study of reports of taxes and economic movements of this activity, in order to observe the impact generated in the sector. automotive. The problem that gives rise to the investigation is the large amount of contributions that the government requires for these transactions. The implemented methodology was descriptive, correlational and documentary with a non-experimental design and a quantitative approach. Through a review of the AEADE report and other sources, it was possible to recognize the market situation, concluding that the tax burden has a great impact on the industry by imposing a tax burden close to 60%.

This article deals with the effects caused by the covid-19 pandemic on the cost of international sea freight due to its excessive increase in its price, which is reflected in the costs of the products or supplies required by the different markets with the objective of satisfying their needs, since a series of circumstances have occurred that have caused international maritime freight to become more expensive, bringing as a domino effect that the value of merchandise in customs reflects said increase and therefore a greater tax burden, motivating make products even more expensive, making them inaccessible to the low-income population who urgently demand food, medicine and technology products. China is the main supplier of a large part of the products demanded by the world and therefore the one that requires a greater number of containers, however, in the face of thecovid-19 pandemic, security protocols have been taken in order to avoid contagion. However, the coronavirus has been detected in the shipments, generating contagion in the customs personnel, due to this, sanitary and customs controls have increased more, generating a slowness in the clearance of shipments, as well as that a large part of the containers deployed throughout the planet they do not return in the same quantity due to the government measures that each nation has adopted in order to safeguard health and prevent the spread of contagion., El presente artículo trata de los efectos causados por la pandemia del covid-19 en el costo del flete marítimo internacional debido a su excesivo incremento en su precio, el mismo que se ve plasmado en los costos de los productos o insumos que requiere los diferentes mercados con el objetivo de satisfacer sus necesidades; pues han sucedido una serie de circunstancias que han motivado que el flete marítimo internacional se vea encarecido trayendo como efecto dominó que el valor de las mercancías en las aduanas refleje dicho incremento y por ende una mayor carga tributaria motivando que se encarezcan aún más los productos, haciéndolos inaccesibles a la población de bajos recursos y que demandan con sumaurgencia alimentos, medicamentos y productos de tecnología. China es el principal país proveedor de gran parte de los productos que demanda elmundo y por ende el que requiere una mayor cantidad de contenedores, sin embargo, frente a la pandemia del covid-19 se han tomado protocolos de seguridad a fin de evitar contagio, pero se ha detectado el coronavirusen los cargamentos generando contagio en el personal de aduana, debido a ello se han incrementado más los controles sanitarios y aduaneros generando una lentitud en el despacho de los envíos, así como también que gran parte de los contenedores desplegados por todo el planeta no retornan en la misma cantidad por las medidas gubernamentales que cada nación ha adoptado a fin de salvaguardar la salud y evitar la propagación del contagio.

Existen mecanismos para la obtener recursos fiscales pero para lograr sostener el sector público, se ha generado la necesidad por parte de los gobiernos de turno el introducir múltiples reformas tributarias en Colombia para solventar los huecos fiscales existentes por los malos manejos en los dineros públicos. En un país donde existe gran diversidad de normas arancelarias, cada reforma ocasiona la emisión de decretos constitucionales, conceptos por parte del administrador tributario y sentencias emanadas de las cortes que hacen posible la aplicación de dichas normas ajustadas al derecho. A todo esto se le agrega la gran cantidad de exenciones, mecanismos de evasión y elusión de los diferentes sectores en la economía nacional, por ende, el sector agrario presenta los índices más altos en evasión y elusión, ya que se presenta una alta informalidad y el desconocimiento normativo de los productores del agro. There are mechanisms to obtain fiscal resources, but to sustain the public sector, the need has been generated by the governments of the moment to introduce multiple tax reforms in Colombia to solve the existing fiscal gaps due to the mismanagement of public money. In a country where there is a great diversity of tariff regulations, each reform causes the issuance of constitutional decrees, concepts by the tax administrator and judgments issued by the courts that make it possible to apply said regulations in accordance with the law. To all this is added the large number of exemptions, evasion, and avoidance mechanisms of the different sectors in the national economy, therefore, the agricultural sector presents the highest rates of evasion and avoidance, since there is a high informality and the normative ignorance of agricultural producers. Especialista en Derecho Tributario http://www.ustavillavicencio.edu.co/home/index.php/unidades/extension-y-proyeccion/investigacion Especialización

En esta reflexión academia se busca conocer la normatividad existente frente al pago de impuestos que deben tributar las iglesias y cultos religiosos en Colombia y a su vez analizar la exoneración de los mismos, si bien es cierto están exentas de la carga impositiva del tributo, existe un fundamento y una razón para eximirlos a tributar en el País, sus beneficios tributarios pueden ser vistos como una desigualdad y que si se pagaran se podría equilibrar la carga fiscal de Colombia, de una forma favorable para el beneficio de todos los Colombianos que están sujetos a cumplir sus obligaciones tributarias, como deber constitucional, y que ha sido un tema de debate en varios proyectos de ley en el congreso Especialista en Derecho Tributario http://www.ustavillavicencio.edu.co/home/index.php/unidades/extension-y-proyeccion/investigacion Especialización

Micro and Small Enterprises perform a fundamental role in the economy of the State of Ceará, not only for their significant participation in participation in jobs and income generation, given the number of active establishments, but also for their contribution to economic growth and development. Even with this highlight, MSEs have faced great difficulties in surviving the market due to the high tax burden that affects business in Brazil. In view of this, Complementary Law No. 123/2006 was created in Brazil, which established the National Statute of Microenterprises and Small Businesses to provide differentiated treatment and favor to companies classified in these categories. Thus, Simples Nacional (SN) had as its main objective the reduction of the tax burden through a single collection system, including accessory obligations. In that regard, the objective of this research is to evaluate the effects of the SN on the billing of MPEs located in the State of Ceará, as well as the impacts on ICMS collection in the period from 2003 to 2013. The data for this analysis were obtained from the Secretary of Finance of the State of Ceará (SEFAZ), IPECE, and IBGE. The difference-in-difference methos is applied in a panel data structure. The results pointed to an average increase in the revenue of MSEs between 45.9% and 96.4% and an average reduction in ICMS collection between 8.5% and 11.2%. As Micro e Pequenas Empresas têm um papel fundamental na economia do Estado do Ceará, não apenas pela sua significativa participação na criação de postos de trabalho, geração de renda, dado a quantidade de estabelecimentos ativos, mas também pela sua contribuição para o crescimento e desenvolvimento da atividade econômica como um todo. Mesmo com esse destaque, as MPE’s têm enfrentado grandes dificuldades de sobrevivência no mercado devido a alta carga tributária que incide sobre os negócios no Brasil. Diante disto, foi criada no Brasil a Lei Complementar nº 123/2006, que instituiu o Estatuto Nacional da Microempresa e Empresa de Pequeno Porte a fim de dar um tratamento diferenciado e favorecer as empresas classificadas nessas categorias. Assim, o Simples Nacional (SN) teve como objetivo principal a redução da carga tributária mediante regime único de arrecadação, incluindo as obrigações acessórias. Nesse sentido, objetiva-se com esta pesquisa, avaliar os efeitos do SN sobre o faturamento das MPE’s localizadas no Estado do Ceará, assim como os impactos sobre a arrecadação de ICMS no período de 2003 a 2013. Os dados para esta análise foram obtidos junto a Secretaria da Fazenda do Estado do Ceará (SEFAZ), IPECE e IBGE. Para a consecução dos objetivos, aplicou-se o método de diferenças em diferenças em uma estrutura de dados em painel. Os resultados apontaram para um aumento médio no faturamento das MPE’s entre 45,9% e 96,4% e uma redução média na arrecadação de ICMS entre 8,5% e 11,2%.