Análisis de las reformas tributarias y su impacto en la recaudación del impuesto a la renta 2007-2015
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2016-09-12
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
El principal ingreso que tiene el Gobierno Central para cubrir los gastos fiscales son las
recaudaciones tributarias, cuyos impuestos han sufrido cambios que se dan a conocer
mediante reformas tributarias a través del Registro Oficial. En este estudio se ha analizado el
impacto que han tenido estas normativas en la recaudación del Impuesto a la Renta durante el
período 2007-2015. La metodología que se utilizó fue a través de estadística descriptiva
concluyendo que el Impuesto a la Renta es el segundo rubro más representativo en la
recaudación de impuestos el cual ha presentado crecimientos constantes en estos años de
estudio excepto el año 2010. Sin embargo, existen cambios en normativas de otros impuestos
que afectan indirectamente el Impuesto a la Renta causado en ciertos sectores económicos,
como es el caso del sector de comercio al por menor y por mayor en el 2015; por lo que, se
requiere analizar las posibles consecuencias que provoca un decrecimiento en la recaudación
del Impuesto a la Renta en cada sector. El Impuesto a la Renta generado por las empresas
petroleras ha sido muy volátil cuyo resultado puede explicarse por el precio del petróleo. La
variación que ha existido en la recaudación de Impuesto a la Renta con respecto al año
anterior ha disminuido comenzando en el 2008 con 136% y en el 2015 su variación fue de
113% lo cual se deduce que mientras más cambios existan en las reformas tributarias, existirá
menos variación en la recaudación.
The main income that the Central Government to cover tax expenses are tax revenues, whose taxes have undergone changes that are disclosed through tax reforms through the Official Gazette. This study analyzed the impact they have had these regulations in the collection of income tax during the period 2007-2015. The methodology used was through descriptive statistics concluding that the income tax is the second most representative item in the collection of taxes which has presented constant growth in these years of study except 2010. However, there are changes in other tax regulations that indirectly affect the income tax was caused in certain economic sectors, such as the trade sector, retail and wholesale in 2015; therefore, it is required to analyze the possible consequences that causes a decrease in revenue from income tax in each sector. The income tax generated by oil companies has been very volatile the result can be explained by the price of oil. The variation has existed in the collection of income tax from the previous year has decreased starting in 2008 with 136% and in 2015 its variation was 113% which it follows that the more changes there in tax reforms there will be less variation in revenue.
The main income that the Central Government to cover tax expenses are tax revenues, whose taxes have undergone changes that are disclosed through tax reforms through the Official Gazette. This study analyzed the impact they have had these regulations in the collection of income tax during the period 2007-2015. The methodology used was through descriptive statistics concluding that the income tax is the second most representative item in the collection of taxes which has presented constant growth in these years of study except 2010. However, there are changes in other tax regulations that indirectly affect the income tax was caused in certain economic sectors, such as the trade sector, retail and wholesale in 2015; therefore, it is required to analyze the possible consequences that causes a decrease in revenue from income tax in each sector. The income tax generated by oil companies has been very volatile the result can be explained by the price of oil. The variation has existed in the collection of income tax from the previous year has decreased starting in 2008 with 136% and in 2015 its variation was 113% which it follows that the more changes there in tax reforms there will be less variation in revenue.
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ADMINISTRACIÓN TRIBUTARIA, REFORMA TRIBUTARIA, IMPUESTO A LA RENTA, CULTURA TRIBUTARIA