Evaluación de las medidas arancelarias aplicadas en Ecuador en el sector tabacalero y del alcohol en el periodo 2008 - 2015.

Abstract

The impact of tariff measures on the economy of Ecuador is reflected in all productive areas, this has led the tobacco and alcohol sectors to restructure their sales, and thus to their consumers. The high levels of consumption of these products has caused the national government to take restrictive measures such as prohibiting the sale of liquors on sundays or limiting the hours of attention in entertainment centers, increasing their tax burden. As of 2008, the Constituent Assembly, according to the Ley Reformatoria para la Equidad Tributaria of Ecuador and the Ley No.1 reformatory, modified the percentages of the Tax on Special Consumption with the purpose of realizing a higher tax collection, differentiating the tobacco sector and alcohol, which means that it applies under certain values and depending on the categories, so taxed with ICE and IVA, the retail prices are designated by the manufacturers or importers of the goods, prices on the labels. This paper focuses on the evaluation of tariff measures and their tax impact; for this reason, it will be possible to analyze how these restrictive measures have caused a tax increase and its effects of tax collection in the period 2008 - 2015. Thus, it is proceeded to evaluate the social, cultural and economic impact of these measures in the sector tobacco and alcohol, as one of the most dynamic commercial areas of the economy.