Análisis de la importancia de la recaudación y devolución del IVA, como factor determinante para el presupuesto general del estado”. Periodo 2000-2015

Abstract

The present research aims to determine the role of Value Added Tax in the General Budget of the State, the variation that exerts the tax through the years 2000-2015, standing out as the one with the highest tax revenue collection, taking into account Account the new fiscal policies that determine the State as a regulator, in addition, to identify the management and collection of taxes of the Ecuadorian tax system, to know the distributive action of the tax revenues in the budget of the State, to analyze how the collection and return of taxes , Specifically the Value Added Tax in the General Budget of the State, in face of the diversity of changes in the regulation of the country's fiscal policy, demonstrating the importance of tax collections and returns made in the years of study differentiating the growth or decrease In the incidence in the General Budget of the state