Incidencia del impuesto a la salida de divisas en el flujo de las empresas exportadoras ecuatorianas de camarón, periodo 2021 - 2022.

Abstract

In Ecuador, as part of a series of tax measures that came into force since 2007, the Foreign Currency Outflow Tax (ISD) was created, whose main objective is to control the outflow of capital from the country and encourage internal investment. However, its effectiveness has always been under debate. On the one hand, the tax has generated significant revenue for the Ecuadorian State, which has contributed to tax collection, and it has been argued that the tax has helped discourage capital flight and promote local investment. On the other hand, critics maintain that it could affect the country's competitiveness, discourage foreign investment and limit the free movement of capital. The present investigation reviews the origin of the tax and the different theoretical arguments related to its incidence on the cash flow of shrimp exporting companies in the period 2021 and 2022. For this, primary source information was collected from officials of shrimp exporting companies through non-probabilistic sampling for convenience and analyzing the results obtained with the collection and export figures obtained from official media. The results obtained show that this type of tax has a significant influence on this type of company and that the tax benefits havecontributed in part to mitigate these adverse effects on financial management.