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Revista Universidad y Sociedad

versión On-line ISSN 2218-3620

Resumen

ASPIAZU VELEZ, Sandra María; GUZMAN BARQUET, Eduardo  y  MATEO BANCHON, Joffre. Analysis of the economic effect on commercial SMES at Guayaquil city due to the increase in the VAT rate to 14% in the period 2015- 2017. Universidad y Sociedad [online]. 2019, vol.11, n.1, pp. 272-278.  Epub 03-Mar-2019. ISSN 2218-3620.

The objective of this study is to verify the hypothesis of economic impact due to the increase in the Value Added Tax rate from 12% to 14% in Small and Medium Enterprises (SMEs) in the city of Guayaquil. The VAT increase would influence the general level of prices in a country's economy, affecting the fulfillment of commercial goals, the consumption of products would fall, due to the perception of consumers they would no longer acquire products in the same magnitude because the price has increased or would affect smuggling, both cases do not contribute to the economy of a nation.

Palabras clave : Value Added Tax; Commercial SMEs; Economic effect.

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