Boletín de Coyuntura 22

Abstract

The Economic and Social Observatory of Tungurahua as a preponderant part of the academy, through the Technical University of Ambato, puts to your consideration its Boletín de Coyuntura No. 22. Issues related to the Gross Domestic Product GDP, taxation, production, political conditions, Competitive work and diamond are covered in this edition by more than twelve authors from prestigious universities.


Margarita Jumbo Benítez of the Central University of Ecuador, presents her research on the “Impact of GDP on the Tax Revenue of Ecuador during the period 2000 - 2018”, in this document, applying the method of ordinary least squares, error correction model and the results of the long-term tax elasticity, confirm a directly proportional relationship between the variables studied.


The second publication refers to the article “Value chain of meat production and processing companies in the city of Cuenca”, through this work, its authors María González Calle, Juan Maldonado Matute and Katheryn Sinmaleza Quezada, can conclude that the chain The value of the analyzed productive sector has weaknesses and strengths in all links, concluding the one that has the most negative impact, is the human resources link.

Eduardo Paredes Paredes and Bryan Arévalo Bassante carry out an analysis of the sanctioning and compensatory nature of the surcharge in the tax determination processes, where, through an exegetical investigation method, the meaning of the Reform Law for Tax Equity of the year 2007, article 2, which modified Article 90 of the Organic Tax Code. It presents as a result the double nature of the surcharge applied to the tax obligation.


The article “Existing political conditions for setting drinking water rates. Analysis from the CONDORCET paradox ”written by Marco Piedra Aguilera, José Vera Reino, Ana Albornoz and Camila Palacios study the Condorcet Paradox applied to the operation of the Cantonal Cabildo of Cuenca - Ecuador. The findings, after a historical-qualitative analysis, determine that for several years the rates of drinking water were not modified despite the fact that ETAPA-EP presented liquidity needs, which put its operation at risk.


The work of public servants is a recognized right for those who exercise it, to demonstrate this, Bryan Velaña Bayas, uses a method of critical investigative research with qualitative quantitative approach to literature on the subject, laws, jurisprudence and writings in general are analyzed , which have allowed him to conclude that the legal system is inefficient, which ends up violating constitutional rights and principles.


The latest scientific publication of this edition is intended to establish a proposal to enhance the growth and positioning of micro enterprises in the clothing sector of Pasa Parish in Tungurahua. At the end of the investigation Nelson Lascano Aimacaña and Carla Pérez-Lara in their publication mainly conclude that the commercialization systems have a significant impact on the profitability of micro-enterprises in the clothing sector of the Pasa parish; Therefore, the design and application guidelines of the respective systems must be established correctly.


We thank you in advance for maintaining your preference, we hope to contribute with more research knowledge in this edition.