La efectividad del impuesto a la salida de divisas como tributo regulador en el país.
Fecha
2016-08-31
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
En el 2007 el Gobierno Ecuatoriano introdujo el Impuesto a la Salida de
Divisas (ISD)1, con la tarifa 0,5% y ascendió al 5%, como la principal herramienta de la
Administración Tributaria para controlar el flujo de divisas al exterior. El objetivo general del
estudio se centra en evaluar la recaudación del tributo como regulador de los flujos de
capitales hacia el exterior. La metodología aplicada fue de análisis cuantitativo, se revisó las
cifras oficiales de organismos gubernamentales, para realizar un estudio de la incidencia del
ISD en los aspectos económicos y tributarios, aplicando herramientas de cálculos como tablas
dinámicas y gráficos explicativos para interpretar con objetividad los resultados obtenidos. La
tasa impositiva no logró controlar la salida de divisas en el sistema financiero nacional, según
el análisis de la Balanza de Pagos, antes y después de la existencia del ISD. En conclusión, la
medida que implementó el Estado, a pesar que es un instrumento de política económica
refleja una asociación de fin fiscal, demostrado en el incremento de la recaudación desde la
vigencia del impuesto y en la mínima regulación de la salida de divisas.
In 2007 the Ecuadorian Government introduced the Tax Remittance (DSI), the rate reached 0.5% and 5%, as the main tool of the Tax Administration to control the flow of foreign currency abroad. The overall objective of the study focuses on assessing the tax revenue as a regulator of capital flowing outward. The methodology used was a quantitative analysis, official figures from government agencies were revised to conduct a study of the impact of DSI on economic and tax issues, using calculating tools like dynamic tables and explanatory graphics to interpret objectively the results obtained. The tax rate failed to control the outflow of foreign exchange in the national financial system, according to the study of the payments balance, before and after the existence of the DSI. In conclusion, the measure was implemented by the state, although it is an instrument of economic policy that reflects an association of fiscal end, shown in the increase in revenue from the tax effect and minimal regulation of foreign exchange outflow.
In 2007 the Ecuadorian Government introduced the Tax Remittance (DSI), the rate reached 0.5% and 5%, as the main tool of the Tax Administration to control the flow of foreign currency abroad. The overall objective of the study focuses on assessing the tax revenue as a regulator of capital flowing outward. The methodology used was a quantitative analysis, official figures from government agencies were revised to conduct a study of the impact of DSI on economic and tax issues, using calculating tools like dynamic tables and explanatory graphics to interpret objectively the results obtained. The tax rate failed to control the outflow of foreign exchange in the national financial system, according to the study of the payments balance, before and after the existence of the DSI. In conclusion, the measure was implemented by the state, although it is an instrument of economic policy that reflects an association of fiscal end, shown in the increase in revenue from the tax effect and minimal regulation of foreign exchange outflow.
Descripción
Política Fiscal
Palabras clave
DIVISAS, IMPORTACIONES, FLUJO DE CAPITALES, BALANZA DE PAGOS