scholarly journals FOREIGN INPUTS AND CHANGES IN DOMESTIC VALUE ADDED EXPORTS: EMPIRICAL EVIDENCE FROM LATIN AMERICAN COUNTRIES

2019 ◽  
Vol 9 (3) ◽  
pp. 244-251
Author(s):  
Guy Roland Assamoi ◽  
Shaoyuan Wang ◽  
Yobouet Thierry Bienvenu Gnangoin ◽  
Akadje Jean Roland AkEdjoukou
Keyword(s):  
Empirical Evidence ◽  
Latin American ◽  
Value Added ◽  
Latin American Countries

Kaizen, a continuous improvement practice in organizations

2018 ◽  
Vol 30 (4) ◽  
pp. 255-268 ◽  
Author(s):  
Karla María Alvarado-Ramírez ◽  
Víctor Hipólito Pumisacho-Álvaro ◽  
José Ángel Miguel-Davila ◽  
Manuel F. Suárez Barraza
Keyword(s):  
Empirical Evidence ◽  
Continuous Improvement ◽  
Latin American ◽  
The State ◽  
Structured Interviews ◽  
Managerial Behavior ◽  
Content Type ◽  
Service Companies ◽  
The Impact ◽  
Latin American Countries

PurposeThe purpose of this paper is to compare the practices of continuous improvement that are applied in medium and large manufacturing and service companies in two Latin American countries. At the same time, benefits and barriers experienced by these companies with regard to sustainability of continuous improvement are explored.Design/methodology/approachIn order to generate a comparative study between two Latin American countries, interviews were conducted with managers linked to continuous improvement in medium and large companies in the State of Puebla and the Metropolitan District of Quito, which are important areas in Mexico and Ecuador, respectively. Data were collected by means of document analysis, semi-structured interviews, and direct observation.FindingsCompanies in both countries identify the use of various techniques and/or tools for continuous improvement. The results of the empirical evidence show how the impact of the application of the techniques has been beneficial in economic and human terms. Thus, the exploratory study has permitted the identification of the drivers and inhibitors in the maintenance of continuous improvement.Research limitations/implicationsThe research is based on only two areas of the Latin American countries: Mexico and Ecuador. Their results can therefore not be generalized. The approach is applied in a specific environment, namely, the State of Puebla and the Metropolitan District of Quito. This study incorporates the perception of managers, directors, and/or supervisors involved in continuous improvement processes.Practical implicationsThis paper seeks to provide analytical input. The study is of great interest to researchers, managers, consultants, and professionals linked to projects of continuous improvement who wish to incorporate continuous improvement practices which are sustainable over time. A new managerial behavior is the basis of continuous improvement, where the training and development of the human resource increases the commitment to achieve organizational changes.Originality/valueThis research makes an empirical contribution to the literature through the understanding of practices of continuous improvement in a Latin American context, highlighting the factors that improve or impede the process of continuous improvement. Particularly in Mexico and Ecuador, the empirical evidence on this subject is still scarce despite the existence of theoretical academic literature.

scholarly journals Repercussions of COVID-19 on the Ecuadorian tax system and its ranking compared to other countries

2021 ◽  
pp. 12-20
Author(s):  
Pamela Elizabeth Roque-Valarezo ◽  
María de los Ángeles Yumbo-Gúzman ◽  
Milca Orellana
Keyword(s):  
Latin America ◽  
Latin American ◽  
Income Tax ◽  
Value Added ◽  
Reliable Information ◽  
Direct Impact ◽  
Cross Sectional ◽  
Tax System ◽  
Local Companies ◽  
Latin American Countries

Tax systems are essential for the collection of taxes, since the economic spending of the countries depends on them; Among the items we have the Income Tax (IR) and the Value Added Tax (VAT), which are the highest income obligations that Ecuador has. This article aims to analyze the repercussions caused by the COVID-19 pandemic in the collection systems of Ecuador compared to the countries of Latin America. For this purpose, a descriptive-documentary cross-sectional methodology was carried out in order to obtain true, reliable information from indexed databases that were verified and approved by different researchers. The results show that COVID-19 had a direct impact on the economies of Latin American countries, especially in the first half of 2020, however, the policies adopted by governments, precisely in Ecuador, helped reduce the burden of the crisis, by deferring the payment of taxes, which generated momentary relief for local companies.

scholarly journals Employment and taxes in Latin America: An empirical study of the effects of payroll, corporate income and value-added taxes on labor outcomes

2016 ◽  
Vol 35 (67) ◽  
pp. 75-117 ◽  
Author(s):  
Eduardo Lora ◽  
Johanna Fajardo-González
Keyword(s):  
Latin American ◽  
Labor Demand ◽  
Value Added ◽  
Income Taxes ◽  
Labor Costs ◽  
Labor Participation ◽  
Market Outcomes ◽  
Payroll Taxes ◽  
Corporate Income Taxes ◽  
Latin American Countries

This paper empirically explores the effects of payroll taxes, value-added taxes and corporate income taxes on a variety of labor market outcomes such as participation, employment, informality, and wages. The results are based on nationallevel data of labor variables for 15 Latin American countries, and indicate that the effects of each tax are markedly different and may depend on several aspects of labor and tax institutions. Payroll taxes reduce employment and increase labor costs when their benefits are not valued by workers, but otherwise may increase labor participation and not raise labor costs. Value-added taxes increase informality and reduce skilled labor demand. In contrast, corporate income taxes may help reduce informality, especially among low education workers, but when tax enforcement capabilities are strong they may reduce labor participation and employment of medium- and high-education workers.

Accounting Systems' Classification in Latin America

2015 ◽  
pp. 32-55
Author(s):  
Raquel Wille Sarquis ◽  
Rudah Giasson Luccas
Keyword(s):  
Latin America ◽  
Empirical Evidence ◽  
Latin American ◽  
Accounting Standard ◽  
Accounting Systems ◽  
Latin America Countries ◽  
Latin American Countries ◽  
The Way

This chapter aims to propose a classification based on accounting systems of five Latin American countries that have adopted IFRS. More specifically, we seek to identify which is the position of each country within this group of countries as a whole, providing empirical evidences of whether the accounting practices in Latin America countries are harmonized in the IFRS era, or not. Despite of international efforts around the convergence to IFRS, where companies would use the same accounting standard, reducing the differences in terms of accounting practices, there is empirical evidence of significant differences in the way that IFRS has been applied worldwide, resulting in “national versions of IFRS”. The results of this chapter provide empirical evidence that accounting practices in Latin America countries are harmonized, considering that the five countries analyzed have similar characteristics in terms of accounting systems.

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