Las reformas tributarias y su incidencia en la inversión privada en el Ecuador. Período 2009-2018
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2020-03
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Facultad de Ciencias Económicas. Universidad de Guayaquil
Resumen
La presente investigación tuvo como objetivo determinar la incidencia de la presión fiscal en la inversión privada total es decir nacional como extranjera en el Ecuador dentro del periodo 2009-2018, debido que la inversión privada es considerada como uno de los pilares fundamentales para el desarrollo, por ello se la concibe como una parte esencial dentro del PIB, El trabajo se desarrolló bajo el enfoque cuantitativo mediante la investigación descriptiva, explicativa e investigación de correlación, utilizando datos estadísticos de fuentes como son el Banco Central del Ecuador, el Banco Mundial, el Servicio de Rentas internas, entre otras instituciones gubernamentales, analizando los mismo mediante técnicas estadísticas y herramientas econométricas, los resultados obtenidos muestran que tanto la inversión privada como la presión fiscal año a año van en constante crecimiento, lo cual se puede evidenciar en el modelo que estas variables mantienen una relación directa es decir que si una variable aumenta la otra igual y viceversa, esto se puede explicar que a mayor inversión en los distintos sectores de la economía dará como resultado una mayor existencia de ingresos por conceptos tributarios, aumentando así la presión fiscal.
The objective of this research was to determine the incidence of fiscal pressure on total private investment, that is, national and foreign investment in Ecuador in the period 2009-2018, since private investment is considered one of the fundamental pillars for development, for this reason it is conceived as an essential part of GDP. The work was carried out under a quantitative approach through descriptive, explanatory and correlation research, using statistical data from sources such as the Central Bank of Ecuador, the World Bank, the Internal Revenue Service, among other government institutions, analyzing them using statistical techniques and econometric tools, the results obtained show that both private investment and fiscal pressure year after year are constantly growing, which can be seen in the model that these variables have a direct relationship is d To say that if one variable increases the other the same and vice versa, this can be explained that a greater investment in the different sectors of the economy will result in a greater existence of income from tax concepts, thus increasing the fiscal pressure..
The objective of this research was to determine the incidence of fiscal pressure on total private investment, that is, national and foreign investment in Ecuador in the period 2009-2018, since private investment is considered one of the fundamental pillars for development, for this reason it is conceived as an essential part of GDP. The work was carried out under a quantitative approach through descriptive, explanatory and correlation research, using statistical data from sources such as the Central Bank of Ecuador, the World Bank, the Internal Revenue Service, among other government institutions, analyzing them using statistical techniques and econometric tools, the results obtained show that both private investment and fiscal pressure year after year are constantly growing, which can be seen in the model that these variables have a direct relationship is d To say that if one variable increases the other the same and vice versa, this can be explained that a greater investment in the different sectors of the economy will result in a greater existence of income from tax concepts, thus increasing the fiscal pressure..
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PRESUPUESTO GENERAL DEL ESTADO, SISTEMA TRIBUTARIO, INVERSIONES PRIVADAS, PRESIÓN FISCAL