Browsing by Author "Espinoza Padilla Jeferson Adrián"

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    Análisis de la reducción del IVA aplicado en periodos de actividades turísticas en el Hotel San Juan Cía. LTDA en la ciudad de Cuenca para el diseño de la guía práctica que aporte conocimientos a las actividades empresariales turísticas
    (Instituto Superior Tecnológico Particular Sudamericano, 2026) Espinoza Padilla Jeferson Adrián
    This paper analyzes the application of the temporary reduction of VAT to 8% in holiday periods at the Hotel San Juan Cía. Ltda., located in the city of Cuenca. The study starts from the need to understand how this tax provision is applied within the establishment and to identify the operational difficulties faced by the personnel in charge of its execution. As a complement to this research, approaches with descriptive, documentary, and field scope were combined. To do this, financial statements were analyzed, current tax regulations were reviewed, and a survey was applied to the administrative and accounting staff of the hotel. The results showed that, although the staff is aware of the existence of the VAT reduction, there are doubts at the time of applying it, and there are no documented guidelines that guide the process uniformly. Based on this diagnosis, a practical guide to tax procedures was built aimed at facilitating the correct application of the reduced VAT rate on holidays. This proposal seeks to strengthen the internal management of the hotel, reduce errors in billing, and contribute to proper compliance with current tax regulations.