El efecto del impuesto a la salida de divisas sobre Inversión Extranjera Directa en el Ecuador, período 2008-2019
Fecha
2020-10
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Facultad de Ciencias Económicas. Universidad de Guayaquil
Resumen
El actual trabajo de investigación se fundamenta en el estudio y exploración del Impuesto a la Salida de Divisas (ISD) y su incidencia en la generación de Inversión Extranjera Directa (IED) en el Ecuador, durante el período 2008 al 2019. Teniendo como objetivos; indicar si existe o no relación entre ambas variables. Presentar las reformas tributarias en relación al Impuesto a la Salida de Divisas. Examinar los sectores económicos de la Inversión Extranjera Directa. Para esto se utilizó un enfoque cuantitativo de indagación, con un valor descriptivo y analítico, además se realizó un modelo estadístico de regresión lineal, teniendo las variables Inversión Extranjera Directa como variable dependiente, y la variable Impuesto a la Salida de Divisas como variable independiente. Los resultados muestran que existe una correlación poco significativa entre ambas variables. Por lo que, el ISD no representa un obstáculo mayor para la entrada de inversión extranjera directa al Estado ecuatoriano.
The current research work is based on the study and exploration of the Foreign Currency Outflow Tax (ISD) and its incidence in the generation of Foreign Direct Investment (FDI) in Ecuador, during the period 2008 to 2019. Having as objectives; indicate whether or not there is a relationship between both variables. Present the tax reforms in relation to the Outflow Tax. Examine the economic sectors of Foreign Direct Investment. For this, a quantitative inquiry approach was used, with a descriptive and analytical value, in addition a linear regression statistical model was carried out, having the variables Direct Foreign Investment as a dependent variable, and the variable Tax on Foreign Currency Outflow as an independent variable. The results show that there is little significant correlation between both variables. Therefore, the ISD does not represent a major obstacle for the entry of direct foreign investment to the Ecuadorian State.
The current research work is based on the study and exploration of the Foreign Currency Outflow Tax (ISD) and its incidence in the generation of Foreign Direct Investment (FDI) in Ecuador, during the period 2008 to 2019. Having as objectives; indicate whether or not there is a relationship between both variables. Present the tax reforms in relation to the Outflow Tax. Examine the economic sectors of Foreign Direct Investment. For this, a quantitative inquiry approach was used, with a descriptive and analytical value, in addition a linear regression statistical model was carried out, having the variables Direct Foreign Investment as a dependent variable, and the variable Tax on Foreign Currency Outflow as an independent variable. The results show that there is little significant correlation between both variables. Therefore, the ISD does not represent a major obstacle for the entry of direct foreign investment to the Ecuadorian State.
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FUGA DE CAPITAL, INVERSIÓN EXTRANJERA DIRECTA, IMPUESTOS, IMPUESTO A LA SALIDA DE DIVISAS
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APA