Anólisis del impacto tributario y contable por las variaciones del precio de la caja de banano en los productores del cantón Machala, Ecuador
DOI:
https://doi.org/10.23857/dc.v6i1.1154Palabras clave:
Impacto tributario, impacto contable, precio spot, comercio justo, bananoResumen
El banano es un fruto tropical apetecido a nivel mundial por sus beneficios nutricionales, calidad y durabilidad en el transporte de larga distancia; se agrupa en el sector primario de la producción y representa el 16% del ingreso total por exportaciones FOB en el Ecuador con 3.169,3 millones de dólares; e impacta al 17% de la PEA del país. A pesar de su rol dentro de la economía, este sector de la producción se encuentra vulnerable ante los acontecimientos económicos y sociales que se generan en el mercado bananero global; comportamientos que influyen sobre un factor determinante para el bananero, el precio de comercialización de la caja. En razón de la importancia del sector bananero el presente estudio tiene por objetivo analizar el impacto contable y tributario ocasionado por la variación del precio de comercialización de la caja de banano en los productores del cantón Machala por cuatro períodos.
Citas
Aguilar, R. (October 2015). Banana production and export and its impact on the Ecuadorian economy in the period 2008-2013. Guayaquil, Guayas, Ecuador. Retrieved on June 25, 2018, from http://repositorio.ug.edu.ec/handle/redug/
Association of Banana Exporters of Ecuador. (May 2019 of 2019). Bananotas Banana and the main tropical fruits in Latin America and the Caribbean (136), 19-21. Retrieved on March 1, 2020, from http://www.aebe.com.ec/wp-content/uploads/2019/08/Bananotas_Mayo-Junio_19.pdf
Cabanilla, M. (2016). Variation in the price of export bananas and their socioeconomic impact in the province of El Oro. 64. Machala, El Oro, Ecuador. Retrieved on June 25, 2018, from http://repositorio.utmachala.edu.ec/handle/48000/7848
Cabrera, F. (2015). Impact on the Small and Medium Banana Sector of the Organic Law of Production Incentives and Prevention of Fiscal Fraud Issued on December 29, 2014. 80. Guayaquil, Guayas, Ecuador. Retrieved on May 10, 2019
Carlos Emilio, P. W. (September 1, 2018). Control the price of the banana box. Guayaquil, Guayas, Ecuador: The Universe. Retrieved on May 18, 2019, from https://www.eluniverso.com/opinion/2018/09/01/nota/6931988/controlen-precionacaja-banano
Chavez, A. (2016). Variation in the price of export bananas and their socioeconomic impact in the province of El Oro. Machala, El Oro, Ecuador. Retrieved on April 27, 2019, from https://www.mendeley.com/viewer/?fileId=1ad90b91-1559-993b-5bba-8ac20fb40383&documentId=a3c092bb-b29b-3e50-8dcd-74a99dc51f3d
National Financial Corporation. (2017). Sector tab: banana and bananas. Retrieved from https://www.cfn.fin.ec/wp-content/uploads/2017/09/Ficha-Sectorial-Banano.pdf
National Legal Department. (August 21, 2018). Internal tax regime law. Internal tax regime law, 113. Ecuador. Retrieved on April 27, 2019
ECO-FINANCES. (s.f.). Price. Retrieved on September 14, 2018, from https://www.eco-finanzas.com/dictionary/P/precio.htm
The Diary. (September 11, 2017). The Ecuadorian banana, undisputed leader in the Russian market. Obtained from http://www.eldiario.ec/noticias-manabi-ecuador/447346-el-banano-ecuatoriano-lider-indiscutible-en-el-mercado-ruso/
The producer. (2018). The producer. The newspaper of the field. Retrieved on September 14, 2018, from http://elproductor.com/noticias/caja-de-banano-a-17-en-mercado-spot-levanta-disputa-entre-productores-y-exportadores/
GinaFruit. (2019). Features banana export. Our fruit - The best banana in Ecuador. Machala, El Oro, Ecuador.
National Institute of Statistics and Census. (2017). Survey of surface and continuous agricultural production ESPAC 2017. Survey, National Institute of Statistics and Census, Directorate of Agricultural and Environmental Statistics. doi: 10.4206 / agrosur.1974.v2n2-09
International Accounting Standards Boards (IASB). (September 2010). Conceptual Framework for Financial Information. Conceptual Framework for Financial Information, 26. England. Retrieved on April 27, 2019
Ministry of Agriculture and Livestock. (2014). Ministerial Agreement No. 598. Quito
Ministry of Agriculture and Livestock. (2015). Ministerial Agreement No. 350. Quito.
Ministry of Agriculture and Livestock. (2016). Ministerial Agreement No. 016. Quito.
Ministry of Agriculture and Livestock. (2016). Ministerial Agreement No. 265. Quito.
Ministry of Agriculture and Livestock. (Oct 12, 2017). Ministerial Agreement No. 227. Quito, Pichincha, Ecuador.
Ministry of Agriculture and Livestock. (2017). Banana Situational Bulletin 2017. Banana Situational Bulletin 2017. Ecuador. Retrieved on April 27, 2019, from http://sipa.agricultura.gob.ec/boletines/situacionales/boletin_situacional_banano_2017.pdf
Ministry of Agriculture and Livestock. (October 26, 2018). Ministerial Agreement No. 135. Quito, Pichincha, Ecuador.
Ministry of Agriculture and Livestock. (2019). Ministerial Agreement No. 150. Quito.
Ministry of Agriculture and Livestock. (February 25, 2020). Agricultural public information system. Retrieved from http://sipa.agricultura.gob.ec/index.php/comer-exterior
Murillo Vilela, C. H., Erazo álvarez, J. C., Quevedo Vázquez, J. O., & Narváez Zurita, C. I. (2019). Investment plan as a tool for intellectual capital management. Interdisciplinary Arbitrated Review Koinonía, 260. doi: http://dx.doi.org/10.35381/r.k.v4i1.458
United Nations Food and Agriculture Organization (FAO). (October 16, 2016). Everything about bananas: what you should know about this tropical fruit. Retrieved on May 18, 2019, from http://www.fao.org/zhc/detail-events/es/c/447827/
Food and Agriculture Organization of the United Nations [FAO]. (2018). Banana market situation. 2017 Preliminary Results Report, Food and Agriculture Organization of the United Nations, International Investments and Tropical Fruits of the Trade and Markets Division of FAO, Rome. Retrieved on April 28, 2019, from http://www.fao.org/economic/est/est-commodities/
United Nations Food and Agriculture Organization. (2018). Banana Market Review preliminary result for 2018. Rome. Retrieved on March 1, 2020, from http://www.fao.org/fileadmin/templates/est/COMM_MARKETS_MONITORING/Bananas/Documents/Banana_Market_Review_Prelim_Results_2018.pdf
Parrales, G. (March 1, 2020). Banana box marketing chain and price difference. Machala, El Oro, Ecuador.
Pí©rez, C. (September 1, 2018). Control the price of the banana box. Letters to the Editor. Guayaquil, Guayas, Ecuador. Recovered in 2018, from https://www.eluniverso.com/opinion/2018/09/01/nota/6931988/controlen-precionacaja-banano
Quinde, J., Morejón, C., and Rugel, C. (November 2018). Effect of the application of the single tax on bananas in SME companies. Latin American Economy Observatory, 13. Obtained from https://www.eumed.net/rev/oel/2018/11/impuesto-banano-pymes.html
Restrepo, C. (2017). Tax Accounting (Second ed.). Bogotá: Ecoe Ediciones Ltda. Retrieved on April 27, 2019
Salazar, R. (2016). Ecuador: Banana Export (Musa sp.) Sector study of the Ecuadorian Banana Export. Sector Study Retrieved on June 25, 2018, from https://www.researchgate.net/publication/309395087
Superintendence of securities and insurance company. (2016). Financial Statements x Branch (2016). Information Portal Ecuador. Retrieved on March 2019, from https://reporteria.supercias.gob.ec/portal/cgi-bin/cognos.cgi?b_action=cognosViewer&ui.action=run&ui.object=%2fcontent%2ffolder%5b%40name%3d%27Reports%27%5d%2ffolder%5b%40name%3d%27State%20Finance%27%5d%2freport%5b%40name%3d%27State%20Finance
Superintendence of securities and insurance company. (2017). Financial Statements x Branch (2017). Information Portal Ecuador. Retrieved on March 2019, from https://reporteria.supercias.gob.ec/portal/cgi-bin/cognos.cgi?b_action=cognosViewer&ui.action=run&ui.object=%2fcontent%2ffolder%5b%40name%3d%27Reports%27%5d%2ffolder%5b%40name%3d%27State%20Finance%27%5d%2freport%5b%40name%3d%27State%20Finance
Superintendence of securities and insurance company. (2018). Financial Statements x Rama (2018). Information Portal Ecuador. Retrieved on March 2019, from https://reporteria.supercias.gob.ec/portal/cgi-bin/cognos.cgi?b_action=cognosViewer&ui.action=run&ui.object=%2fcontent%2ffolder%5b%40name%3d%27Reports%27%5d%2ffolder%5b%40name%3d%27State%20Finance%27%5d%2freport%5b%40name%3d%27State%20Finance
Superintendence of Companies, Securities and Insurance. (2015). Financial Statements x Rama (2015). Information Portal Ecuador. Retrieved on March 2019, from https://reporteria.supercias.gob.ec/portal/cgi-bin/cognos.cgi?b_action=cognosViewer&ui.action=run&ui.object=%2fcontent%2ffolder%5b%40name%3d%27Reports%27%5d%2ffolder%5b%40name%3d%27State%20Finance%27%5d%2freport%5b%40name%3d%27State%20Finance
Zamora, J. (September 2016). Analyze the official price of Ecuadorian bananas and their relationship with world demand. 51. Guayaquil, Guayas, Ecuador. Retrieved on June 25, 2018, from http://repositorio.ug.edu.ec/handle/redug/14435
Publicado
Cómo citar
Número
Sección
Licencia
Authors retain copyright and guarantee the Journal the right to be the first publication of the work. These are covered by a Creative Commons (CC BY-NC-ND 4.0) license that allows others to share the work with an acknowledgment of the work authorship and the initial publication in this journal.
