Análisis de la eficiencia recaudatoria en los ingresos tributarios del Presupuesto General del Estado en el Ecuador, periodo 2015 – 2020.
Fecha
2021-09
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Universidad de Guayaquil. Facultad de Ciencias Económicas
Resumen
La eficiencia tributaria en el Ecuador tomó relevancia con la creación del Servicio de Rentas Internas en el año 1999, y es pues dicho organismo que ha estado encargado de velar por el cumplimiento de las Leyes o reformas aprobadas bajo el poder legislativo y ejecutivo. El objetivo que persigue este trabajo de investigación, es analizar la eficiencia fiscal y su incidencia en la recaudación de los ingresos tributarios del Presupuesto General del Estado ecuatoriano, periodo 2015 – 2020. La hipótesis propone que, la política recaudatoria implementada por el SRI ha incidido positivamente en el incremento de los ingresos tributarios del Presupuesto General del Estado. Haciendo uso de una metodología cuantitativa, tomando en cuenta bases estadísticas del BCE y del Ministerio de Finanzas, se aplicó un método correlacional se elaboraron tablas descriptivas que permitieron contrastar los componentes de los ingresos tributarios con cada una de las Leyes tributarias dentro de la serie. Haciendo uso del coeficiente de Pearson se midió la relación entre dichas variables y su evolución interanual. En consecuencia, el IVA y los impuestos arancelarios con un índice mayor al 0,751, influyeron en los ingresos del PGE con las medidas aplicadas, del análisis se emitió una recomendación de política pública contractiva para la reactivación económica del país con la disminución estratégica de los impuestos directos e indirectos descritos en la propuesta.
Tax efficiency in Ecuador became relevant with the creation of the Internal Revenue Service in 1999, and it is therefore this body that has been in charge of ensuring compliance with the Laws or reforms approved under the legislative and executive powers. The objective that this research work analyzes is to analyze fiscal efficiency and its incidence in the collection of tax revenues from the General Budget of the Ecuadorian State, period 2015 - 2020. The hypothesis proposes that, the collection policy implemented by the SRI has had a positive impact in increasing tax revenues from the General State Budget. Using a quantitative methodology, taking into account statistical bases of the ECB and the Ministry of Finance, a correlational method was applied, descriptive tables were elaborated that allowed us to contrast the components of tax income with each of the tax laws within the series. Using the Pearson coefficient, the relationship between these variables and their interannual evolution was measured. Consequently, VAT and tariff taxes with an index greater than 0.751, influenced the income of the PGE with the measures applied, from the analysis a contractionary public policy recommendation was issued for the economic reactivation of the country with the strategic reduction of taxes direct and indirect described in the proposal.
Tax efficiency in Ecuador became relevant with the creation of the Internal Revenue Service in 1999, and it is therefore this body that has been in charge of ensuring compliance with the Laws or reforms approved under the legislative and executive powers. The objective that this research work analyzes is to analyze fiscal efficiency and its incidence in the collection of tax revenues from the General Budget of the Ecuadorian State, period 2015 - 2020. The hypothesis proposes that, the collection policy implemented by the SRI has had a positive impact in increasing tax revenues from the General State Budget. Using a quantitative methodology, taking into account statistical bases of the ECB and the Ministry of Finance, a correlational method was applied, descriptive tables were elaborated that allowed us to contrast the components of tax income with each of the tax laws within the series. Using the Pearson coefficient, the relationship between these variables and their interannual evolution was measured. Consequently, VAT and tariff taxes with an index greater than 0.751, influenced the income of the PGE with the measures applied, from the analysis a contractionary public policy recommendation was issued for the economic reactivation of the country with the strategic reduction of taxes direct and indirect described in the proposal.
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Palabras clave
SRI, RECAUDACIÓN, TRIBUTACIÓN, EFICIENCIA
Citación
APA