Salvaguardias comerciales, riesgos fiscales para su aplicación: Análisis de las salvaguardias antes y después de su imposición, afectación comercial y financiera en la empresa Cegasupply S.A. en su segmento formas metálicas y herrajes.

摘要

Macroeconomic variables generated since 2007, led to the adoption of measures to appease their impact on the economy of Ecuador. One such measure is the adoption of temporary trade Safeguards. Commercial safeguards are temporary measures used to protect particular sector. This study presents an analysis from an industry with an artisan production process of metal shapes and fittings such as key chains, coasters, card, etc. as and moons, crescents, dials, buckles, etc., which are used in the footwear, handbags, clothing, mainly This thesis evaluates whether the commercial safeguard is a favorable local industry as having as its main competition in the production of these products to countries like China, Peru, Colombia, Brazil, which have competitive advantages for their costs in labor and materials, and considering that this measure will not affect the raw materials the company uses in its production.These advantages have competing countries are generated by certain factors such as difference in the exchange rate, decrease in transportation costs, better technology, among others. To better understand a description of the production manufacturing process is performed. An analysis of the cost of producing the product, imports of the same under the specific tariff items is performed. The analysis is carried out considering imports from 2014 to 2015 to measure variations to the imposition of the measure, its involvement in product demand, the risk of use of another tariff heading to evade. The company provided its commercial data since May 2015, a comparison with data from a similar company is realized in 2014.