• Incidencia de la reducción de la tasa del drawback en la competitividad del sector exportador de prendas de vestir durante el 2011 al 2015

      Flores Velarde, Franklin; Rojas Vargas, Margarita Esperanza; Rojas Vega, Sergio Hernan; Taza Pimentel, Bettsy Esperanza (Universidad Peruana de Ciencias Aplicadas (UPC), 2016-11-01)
      This research explores the impact of the reduction in the rate of the Drawback in the competitiveness of the export sector of Peruvian garments, during the period of 2011 to 2015. Three indicators were used: the value of the exports of the sector, the mortality of the companies in the sector and the number of applications for Drawback. Research results were also obtained from the analysis of the interviews to the different actors involved in this research, taking into account that they are experts who belong to both the public sector and the business guild. The data were analyzed and focused on reducing the rate of the Drawback to verify if it significantly affects the competitiveness of the export sector of garments, on the assumption that the sector represented by SMEs who more have lost competitiveness. A very important aspect to consider is that the Drawback is a great stimulus to promote exports and improve competitiveness. In that sense, describes a proposal for improvement in the current regime of restitution of tariff right – Drawback, so its rate is staggered and that its use is wider for SMEs in the export sector of clothing garments.
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