Análisis del impacto generado por la devolución del Impuesto al Valor Agregado en los exportadores de bienes inscritos en la Regional Norte del Servicio de Rentas Internas‚ periodo 2008−2014

Abstract

The main objective of this research is to analyze the impact generated by the return of the Value Added Tax on goods exporters enrolled in the Northern Regional of Servicio de Rentas Internas, 2008-2014, initially by studying the legislation and procedures that establish and regulate the right and mechanism of VAT refund on local purchases and imports entitled to tax credit, subsequently, through tables and graphs analysis, at global and sectoral level, the financial situation of export goods companies is summarized considering the financial variables; level of sales, profit and reinvestment level during the study period. Finally, an analysis of the correlation between the dependent financial variables of exporters of goods and the total amount of VAT returned based on the results obtained by using inferential statistics through the specialized statistical package SPSS (Statistical Package for Social Sciences). Generally it referred to the procedure and requirements that exporters of goods must to know in order to obtain reimbursement of Value Added Tax.