La regresividad de la estructura impositiva ecuatoriana y su efecto en la desigualdad social, período 2007-2015
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Fecha
2016-10-26
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Universidad de Guayaquil Facultad de Ciencias Económicas
Resumen
La estructura impositiva de un país está determinada tanto por su carácter progresivo
o regresivo. Para el primer caso, un sistema tributario es progresivo cuando la mayor
parte de la recaudación proviene de los impuestos directos, como por ejemplo a este
segmento pertenece el impuesto a la renta. En el caso del segundo, la regresividad estará
determinada por la mayor recaudación de los impuestos indirectos, en este grupo se
encuentran el IVA, el ICE, ISD, etc., en este tipo de impuestos la carga de los tributos la
asume el consumidor.
Ahora bien, si la mayor recaudación de tributos se da por el lado de los impuestos
indirectos, se puede inferir una mayor desigualdad desde la estructura tributaria, ya que
los que menos tienen, pagan igual a los que más tienen; así como, la heterogeneidad de la
estructura productiva, la informalidad laboral y evasión tributaria, tres causas que
contribuyen a fomentar los niveles de desigualdad. Por lo descrito, la recaudación de
impuestos indirectos en el Ecuador, sigue siendo mayor que los impuestos directos,
cumpliéndose la característica regresiva en el sistema tributario, afectando a los
individuos de menor capacidad adquisitiva.
The tax structure of a country is determined by its progressive or regresive characteristic. In the first case, a tax system is progressive when most of the revenue comes from direct taxes, such as income tax. In the second case, the regressivity will be determined by the largest collection of indirect taxes, VAT in this group, ICE, ISD, etc., are in this kind of tax burden of taxes is assumed by the consumer. Now if the higher tax collection is given by the side of indirect taxes, we can infer greater inequality since the tax structure, since those who have less, pay equal to those who have more; as well as the heterogeneity of the production structure, labor informality and tax evasion, three causes that contribute to promoting levels of inequality. It described, the collection of indirect taxes in the country Ecuador is still higher than direct taxes fulfilling the regressive property tax system, affecting individuals with lower purchasing power.
The tax structure of a country is determined by its progressive or regresive characteristic. In the first case, a tax system is progressive when most of the revenue comes from direct taxes, such as income tax. In the second case, the regressivity will be determined by the largest collection of indirect taxes, VAT in this group, ICE, ISD, etc., are in this kind of tax burden of taxes is assumed by the consumer. Now if the higher tax collection is given by the side of indirect taxes, we can infer greater inequality since the tax structure, since those who have less, pay equal to those who have more; as well as the heterogeneity of the production structure, labor informality and tax evasion, three causes that contribute to promoting levels of inequality. It described, the collection of indirect taxes in the country Ecuador is still higher than direct taxes fulfilling the regressive property tax system, affecting individuals with lower purchasing power.
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Tributación
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REGRESIVIDAD, TRIBUTOS, DIRECTOS, DESIGUALDAD