Evaluación del impacto de los impuestos que rigen la actividad de transporte pesado por carretera en la ciudad de Cuenca, análisis 2014. Caso práctico Ormutrans S. A.

Abstract

Land transportation of heavy loads is of main importance for the national economy due to the relation with movement of products in all the industries, based on the exchange of products within the city or out of the it for consumption and supply of all inhabitants, allowing fast and proper transportation.

Regarding this importance the current research seeks to know and evaluate the group of taxes, rates and contributions for the correct performance of the different units of transportation, which are vital for the performance of public, municipal and control institutions.

This research analyzes laws, regulations, municipal ordinances and resolutions subjected to the Activity of Heavy Transportation, in order to inform all the interested parties. It also includes a guide with information such as: requirements, exemptions, reductions, terms for heavy transportation which was prepared with all the tax information in a clear, precise and detailed way.