Tax exemption strategies for imports of users in category B of DAN COURIER in the Machala city

Abstract

In Ecuador, the purchases in international portals had increased, and with, it the importation of these goods through category B or 4x4 of the express courier regime or Courier. This increase had caused that the Foreign Trade´s Committee to implement quantitative measures for the use of category B, such measures are a significant threat to the free consumption of those who use this modality to obtain personal goods and even for new entrepreneurs. This restriction to free consumption, has been reflected in the decrease of imports of users in category B of the company DAN COURIER in Machala. Therefore, the importance of the research topic and its objective in improving the volume of imports of the users of the mentioned company, through strategies that allow tax exemption. For the above mentioned, this research is based on the study of the process of entry of goods by express courier and the field of strategic management. In addition, the theoretical methods used in this research are: analytical-synthetic and inductive-deductive; and the empirical method used is the survey and descriptive statistics is used as a complete technique for the analysis and processing of the data obtained. Among the results obtained, the incidence that the current regulations have had and how they had affected in a certain way the imports that people carry out using the 4x4 system is highlighted.