Análisis del impacto de las Reformas Tributarias en el Presupuesto General del Estado Ecuatoriano periodo 2000 2016.

Abstract

Abstract:The purpose of this titling work is to: analyze the impact of tax reforms on the general budget of the Ecuadorian State, 2000-2016 period; There have been several tax reforms implemented by the different central governments during this period of time, having their incidence within the general budget of the State, for this reason secondary information obtained from the official page of the Central Bank of Ecuador has been collected. reviewed what was entered for tax income such as income tax, value added tax and special consumption taxes, as well as statistical methods such as analytical, descriptive and statistical; Among the results obtained, the participation of the Tax Revenue remains stable until 2007, decreases considerably in 2008, and through the reforms that are implemented, they increase their participation progressively until the year 2016, standing out among the Tax revenues. By 2016, an IR share of 15% is determined with respect to other taxes, VAT 38.52% and ICE 5.6%.