Incidencia de las reformas tributarias en el ámbito social y económico del Ecuador frente al COVID-19 en el periodo 2018-2020

The objective of this research was to evaluate the incidences of the tax reforms in the social and economic sphere in Ecuador in the face of Covid-19 in the 2018-2020 analysis period. To achieve this purpose, the study was developed in three methodological phases: the first stage sought to characterize the tax reforms of the years 2018, 2019 and 2020, through documentary research, and the subsequent comparative analysis of the data obtained; in the second phase, the economic impact generated from the tax reforms was determined, by obtaining information on the amounts collected, as well as the preparation of statistical charts and graphs; in the same way, the social impact caused by the tax modifications in the same period was measured, with the application of a validation process of social indicators through the Delphi method, from which it was correlated with the Pearson method. The main results were able to determine that there is a direct negative impact on the country's economy, due to a decrease in tax collections in the three years of study, in the same way it was found that this decrease influenced the non-increase of investment in social factors, as well as in the increase in rates of poverty, unemployment and inequality. It concludes by determining the importance of creating tax reforms that contribute significantly to greater collection, and therefore to greater economic and social benefits in the country.

• Hlavní autor: Cano Álvarez, Verónica Elizabeth (author)
• Další autoři: Vera Giler, Aura Maricela (author)
• Médium: masterThesis
• Jazyk: spa
• Vydáno: 2022
• Témata: Incidencia; Reformas tributarias; Ámbito social; Ámbito económico; Impuestos
• On-line přístup: http://repositorio.espam.edu.ec/handle/42000/1916