Análisis del impacto económico del impuesto de salida de divisa y su afectación a la inversión extranjera directa, periodo 2008-2019.
Fecha
2021-09
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Universidad de Guayaquil. Facultad de Ciencias Económicas
Resumen
En el año 2007, en la presidencia de Rafael Correa, entro en vigencia el impuesto de salida de divisa (ISD), creado por la LEY Reformatoria para la equidad tributaria en el Ecuador, el cual inicio con una aplicación del 0,5% hasta que en el 2012 se fijó en 5%, con el fin de parar las fugas de capitales del país e incentivar a la inversión, al ahorro y el crecimiento económico. Ecuador al ser un país dolarizado es muy atractivo para los inversionistas extranjeros, pero hay muchas críticas a este impuesto, el ISD, ya que hay muchos analistas lo señalan como el principal factor del no aumentó y migración de inversionistas. Tenemos que dejar en claro que, los impuestos como los inversionistas extranjeros, son factores muy importantes para el crecimiento económico del país, son por eso que por medio de esta investigación vamos a determinar si este impuesto afecta a las inversiones del país por parte de los extranjeros.
Palabras claves: ISD, IED, INVERSION, Presupuesto general del estado, impuesto.
In 2007, during the presidency of Rafael Correa, the currency outflow tax (ISD) came into effect, created by the Reform Law for tax equity in Ecuador, which began with an application of 0.5% until 2012 when it was set at 5%, in order to stop capital flight from the country and encourage investment, savings and economic growth. Ecuador being a dollarized country is very attractive for foreign investors, but there are many criticisms to this tax, the ISD, as many analysts point it out as the main factor of the non-increase and migration of investors. We have to make clear that, taxes as foreign investors, are very important factors for the economic growth of the country, that is why through this research we will determine whether this tax affects investments in the country by foreigners.
In 2007, during the presidency of Rafael Correa, the currency outflow tax (ISD) came into effect, created by the Reform Law for tax equity in Ecuador, which began with an application of 0.5% until 2012 when it was set at 5%, in order to stop capital flight from the country and encourage investment, savings and economic growth. Ecuador being a dollarized country is very attractive for foreign investors, but there are many criticisms to this tax, the ISD, as many analysts point it out as the main factor of the non-increase and migration of investors. We have to make clear that, taxes as foreign investors, are very important factors for the economic growth of the country, that is why through this research we will determine whether this tax affects investments in the country by foreigners.
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Palabras clave
PRESUPUESTO GENERAL DEL ESTADO, IMPUESTO, ISD, INVERSIONES
Citación
APA