Reformas tributarias en la economía ecuatoriana y su incidencia en los ingresos fiscales, período: Gobierno de Rafael Correa 2007 - 2011
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2011-12-08
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Universidad de Guayaquil Facultad de Ciencias Económicas
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La presente tesis muestra de manera clara como las Reformas Tributarias influyen en la política fiscal de un país. El primer capitulo abarca un enfoque teórico de los principales impuestos que se manejan en el Ecuador y su clasificacion, que requisitos deben cumplirse para que una estructura tributaria de buenos resultados, asi como también como esta conformado un sistema tributario y el presupuesto general del Estado. El segundo capítulo describe la economía ecuatoriana y la Política fiscal aplicada por el Gobierno de Rafael Correa, la ley reformatoria para la equidad tributaria en el Ecuador y los cambios aplicados a los principales impuestos, y en el tercer capítulo se realiza un análisis económico de cómo las reformas y la presión tributaria han incidido en los ingresos fiscales del país. Como ha ido evolucionando la carga tributaria y de cómo ha sido distribuido el gasto total, poniendo mayor enfásis en el gasto corriente que es el que mayor porcentaje de participacion ha tenido, asi como también un breve análisis de por que el rubro de sueldos y salarios a funcionarios públicos ha sido el mayor de los gastos corrientes. Cómo ha mejorado la distribución de la renta en el país con la nueva ley reformatoria para la equidad tributaria, esto medido a través del índice de Gini y en el último capítulo se establecen las conclusiones de acuerdo al análisis realizado, asi como también recomendaciones de acuerdo a la investigación y los resultados económicos de la labor que el gobierno ha ejercido.
The present work clearly shows as the Tax Reforms influence a country's fiscal policy. The first chapter includes a theoretical approach of the main taxes are handled in Ecuador and its classification, what requirements must be met for a successful tax structure, so as well as this formed a tax system and the general state budget. The second chapter describes the Ecuadorian economy and fiscal policy implemented by the government of Rafael Correa, the law reformatory for tax equity in Ecuador and the changes made to the main taxes, and in the third chapter presents an economic analysis of how reforms and tax burden have influenced the country's fiscal revenue. As the tax burden evolved and how it has been distributed total spending, putting more emphasis on current expenditure which is the highest percentage of participation has had, as well as also a brief discussion of why the category of wages and salaries public officials has been the largest of the expenses. How has improved the distribution of income in the country with the new law reformatory for tax equity, this measured by the Gini index and the final chapter conclusions are set according to the analysis as well as recommendations also agree research and economic performance of the work that the government has exercised.
The present work clearly shows as the Tax Reforms influence a country's fiscal policy. The first chapter includes a theoretical approach of the main taxes are handled in Ecuador and its classification, what requirements must be met for a successful tax structure, so as well as this formed a tax system and the general state budget. The second chapter describes the Ecuadorian economy and fiscal policy implemented by the government of Rafael Correa, the law reformatory for tax equity in Ecuador and the changes made to the main taxes, and in the third chapter presents an economic analysis of how reforms and tax burden have influenced the country's fiscal revenue. As the tax burden evolved and how it has been distributed total spending, putting more emphasis on current expenditure which is the highest percentage of participation has had, as well as also a brief discussion of why the category of wages and salaries public officials has been the largest of the expenses. How has improved the distribution of income in the country with the new law reformatory for tax equity, this measured by the Gini index and the final chapter conclusions are set according to the analysis as well as recommendations also agree research and economic performance of the work that the government has exercised.
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REFORMAS TRIBUTARIAS, GOBIERNO, POLÍTICA FISCAL, CORREA DELGADO RAFAEL