Las reformas tributarias en Ecuador y su incidencia en la desinversión. período 2007-2018
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2020-03
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El objetivo de este trabajo es realizar un análisis relacionado a las principales reformas tributarias suscitadas en Ecuador en el periodo 2007-2018, relacionadas al anticipo al impuesto a la renta AIR y el impuesto a la salida de divisas ISD y su incidencia en los procesos de desinversión ocurridos en el periodo de referencia. Se ha utilizado una metodología con enfoque mixto, fundamentado en un análisis descriptivo y comparativo, mediante la utilización de información y datos cuantitativos y cualitativos de fuentes primarias y secundarias. Esta información ha sido analizada en función de la evolución la recaudación fiscal y al comportamiento que la desinversión tuvo en el mismo periodo. Los resultados evidencian que, a mayor presión fiscal, aumentan las recaudaciones del sistema tributario, y de forma complementaria se expulsa la inversión directa extranjera (IDE) frenando el crecimiento económico potencial del país para periodos futuros. Se concluye que la inestabilidad del gobierno en conjunto con el aumento del riesgo país hace que las empresas nacionales e internacionales reduzcan sus decisiones de inversión, puesto que las sucesivas reformas tributarias, que en este periodo suman 25, generan expectativas negativas de inversión e impulsan a una situación tributaria que incide en mayor, desinversión, evasión y fraude fiscal.
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The objective of this work is to carry out an analysis related to the main tax reforms in Ecuador in the period 2007-2018, related to the advance on the income tax AIR and the tax on the exit of ISD currencies and its impact on the processes of divestment occurred in the reference period. A methodology with a mixed approach has been used, based on a descriptive and comparative analysis, through the use of quantitative and qualitative information and data from primary and secondary sources. This information has been analyzed based on the evolution of the tax collection and the behavior that the divestment had during the same period. The results show that, at greater fiscal pressure, the revenues of the tax system increase, and in a complementary way, foreign direct investment (IDE) is expelled, slowing down the country's potential economic growth for future periods. It is concluded that the instability of the government together with the increase in country risk causes national and international companies to reduce their investment decisions, since the successive tax reforms, which in this period add up to 25, generate negative investment expectations and boost a tax situation that affects greater, divestment, evasion and tax fraud
The objective of this work is to carry out an analysis related to the main tax reforms in Ecuador in the period 2007-2018, related to the advance on the income tax AIR and the tax on the exit of ISD currencies and its impact on the processes of divestment occurred in the reference period. A methodology with a mixed approach has been used, based on a descriptive and comparative analysis, through the use of quantitative and qualitative information and data from primary and secondary sources. This information has been analyzed based on the evolution of the tax collection and the behavior that the divestment had during the same period. The results show that, at greater fiscal pressure, the revenues of the tax system increase, and in a complementary way, foreign direct investment (IDE) is expelled, slowing down the country's potential economic growth for future periods. It is concluded that the instability of the government together with the increase in country risk causes national and international companies to reduce their investment decisions, since the successive tax reforms, which in this period add up to 25, generate negative investment expectations and boost a tax situation that affects greater, divestment, evasion and tax fraud
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RECAUDACIÓN TRIBUTARIA, DIVISAS, REFORMAS, DESINVERSIÓN