Recaudación tributaria del impuesto a la renta y la redistribución de la riqueza en el Ecuador, período 2010-2015
Fecha
2016-08
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
El Ecuador es un país en el que históricamente, ha existido alto niveles de inequidad
económica y social. A partir del 2007 con el actual gobierno, se implementan un conjunto
de reformas tributarias cuyo objetivo ha sido aumentar la recaudación, para distribuir la
riqueza. El objetivo general del presente trabajo de titulación es analizar la recaudación
tributaria del Impuesto a la Renta y la redistribución de la riqueza en el periodo 2010
2015. Para el desarrollo del presente trabajo, se utilizó la información que se encuentra
en las normas tributarias y la que provee el SRI, MCDS, BCE, INEC. Con esta
información la investigación es cualitativa y cuantitativa y el método deductivo permitió
llegar a determinar interpretaciones y conclusiones. El principal resultado de la
investigación consiste en la propuesta que se realiza con vistas a elevar la recaudación
tributaria y con ello mejorar la distribución y la calidad de vida, objetivos plasmados en
el PNBV. Otro resultado proviene del análisis que se realiza de la recaudación tributaria
donde se observa de que a pesar de que creció significativamente, producto de la política
tributaria, de la eficiente gestión de la administración tributaria, de la relativa estabilidad
macroeconómica y por un mejor nivel de cultura tributaria y que estos altos ingresos le
permitieron al gobierno nacional invertir cuantiosos recursos en el sector social , uno de
los resultados principales ha sido la disminución de la pobreza y extrema pobreza, aunque
se puede mejorar más si se implementan las acciones propuestas en la investigación.
Ecuador is a country in which, historically, there has been high levels of inequity Economic and social. Starting in 2007 with the current government, a set of Of tax reforms aimed at increasing collection, to distribute the wealth. The general objective of the present titling work is to analyze the collection Taxation of the Income Tax and the redistribution of wealth in the period 2010 2015. For the development of the present work, the information In the tax rules and that provided by SRI, MCDS, ECB, INEC. With this Information is qualitative and quantitative research and the deductive method allowed Determine interpretations and conclusions. The main result of the Investigation is the proposal that is made with a view to increasing the collection of Taxation and thereby improve the distribution and quality of life, objectives embodied in The PNBV. Another result comes from the analysis that is done of the tax collection Where it is observed that although it grew significantly, product of the policy Tax administration, the efficient management of the tax administration, the relative stability Macroeconomic and for a better level of tax culture and that these high incomes Allowed the national government to invest large resources in the social sector, one of The main results have been the reduction of poverty and extreme poverty, although Can be further improved if the actions proposed in the research are implemented.
Ecuador is a country in which, historically, there has been high levels of inequity Economic and social. Starting in 2007 with the current government, a set of Of tax reforms aimed at increasing collection, to distribute the wealth. The general objective of the present titling work is to analyze the collection Taxation of the Income Tax and the redistribution of wealth in the period 2010 2015. For the development of the present work, the information In the tax rules and that provided by SRI, MCDS, ECB, INEC. With this Information is qualitative and quantitative research and the deductive method allowed Determine interpretations and conclusions. The main result of the Investigation is the proposal that is made with a view to increasing the collection of Taxation and thereby improve the distribution and quality of life, objectives embodied in The PNBV. Another result comes from the analysis that is done of the tax collection Where it is observed that although it grew significantly, product of the policy Tax administration, the efficient management of the tax administration, the relative stability Macroeconomic and for a better level of tax culture and that these high incomes Allowed the national government to invest large resources in the social sector, one of The main results have been the reduction of poverty and extreme poverty, although Can be further improved if the actions proposed in the research are implemented.
Descripción
Recaudación
Palabras clave
REDISTRIBUCIÓN DE LA RIQUEZA, POLÍTICA TRIBUTARIA, IMPUESTO A LA RENTA, SECTOR SOCIAL