Análisis comparativo de la presión fiscal equivalente y su incidencia en el gasto y la inversión pública entre Ecuador y el resto de los países miembros de la Comunidad Andina (CAN). Período 2008-2018.
Fecha
2020-10
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Facultad de Ciencias Económicas. Universidad de Guayaquil
Resumen
En el presente trabajo de investigación, se muestra un análisis, sobre la Presión Fiscal Equivalente (PFE),
la calidad y eficacia del gasto e inversión publica. Así como también, la incidencia que tiene la presión
de los grupos de interés, sobre la rectoría y credibilidad que brinda el estado, para las economías
externas e internas. La metodología que fue utilizada fue descriptiva y correlacional, basada en datos
obtenidos por organismos internacionales tales como el Banco Interamericano de Desarrollo (BID),
Banco Mundial (BM), Centro Interamericano de Administraciones Tributarias (CIAT), entre otras. Se
analizaron indicadores basados en el gasto e inversión publica, para evidenciar el desenvolvimiento de
estas variables a lo largo del periodo 2008-2018. También se incluyeron los indicadores cualitativos
como el barómetro, transparencia y burocracia, para identificar la perdida de gobernabilidad por parte
del estado. La población tomada en consideración, parte en la región latinoamericana, centrándose en
los países miembros de la CAN. Como resultado se evidencia que la relación que existe entre la PFE y
los indicadores que analizan el gasto e inversión púbica, muestran una relación inversa, identificando
que los problemas no radican en los niveles impositivos de cada país, si no más bien en la asignación
de recursos y la calidad del gasto publico. Se evidencia la necesidad de la creación de políticas fiscales
y económicas optimas que garanticen una asertividad de la inversión. Sin embargo, los malos y
elevados índices de corrupción y burocracia aquejan a la región y en particular a la CAN.
In this research work, an analysis is shown, on the Equivalent Fiscal Pressure (PFE), the quality and effectiveness of public spending and investment. As well as the incidence of pressure from interest groups, on the leadership and credibility provided by the state, for external and internal economies. The methodology that was used was descriptive and correlational, based on data obtained by international organizations such as the Inter-American Development Bank (IDB), World Bank (WB), Inter-American Center of Tax Administrations (CIAT), among others. Indicators based on public spending and investment were analyzed to show the development of these variables throughout the 2008-2018 period. Qualitative indicators such as the barometer, transparency and bureaucracy were also included to identify the loss of governance by the state. The population taken into consideration, partly in the Latin American region, focusing on the CAN member countries. As a result, it is evidenced that the relationship between the PFE and the indicators that analyze public spending and investment show an inverse relationship, identifying that the problems do not lie in the tax levels of each country, but rather in the allocation of resources and the quality of public spending. The need for the creation of optimal fiscal and economic policies that guarantee investment assertiveness is evident.
In this research work, an analysis is shown, on the Equivalent Fiscal Pressure (PFE), the quality and effectiveness of public spending and investment. As well as the incidence of pressure from interest groups, on the leadership and credibility provided by the state, for external and internal economies. The methodology that was used was descriptive and correlational, based on data obtained by international organizations such as the Inter-American Development Bank (IDB), World Bank (WB), Inter-American Center of Tax Administrations (CIAT), among others. Indicators based on public spending and investment were analyzed to show the development of these variables throughout the 2008-2018 period. Qualitative indicators such as the barometer, transparency and bureaucracy were also included to identify the loss of governance by the state. The population taken into consideration, partly in the Latin American region, focusing on the CAN member countries. As a result, it is evidenced that the relationship between the PFE and the indicators that analyze public spending and investment show an inverse relationship, identifying that the problems do not lie in the tax levels of each country, but rather in the allocation of resources and the quality of public spending. The need for the creation of optimal fiscal and economic policies that guarantee investment assertiveness is evident.
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DISTRIBUCIÓN DE RIQUEZA, GASTO PÚBLICO, GUBERNABILIDAD, CORRUPCIÓN
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APA