Recaudación tributaria en el Ecuador y su impacto en la variación del presupuesto general del estado. Periodo 2018 – 2020

Tax collection is one of the strongest sources of income for the country, while the public budget is the instrument for determining financial resources. The purpose of the research was to analyze the impact of tax collection on the General State Budget priod2018-2020, for this, the observation technique was applied, which allowed examining the data referring to the two variables in the respective institutional platforms of the Internal Revenue Service and the Ministry of Economy and Finance. The study was of a quantitative type with a non-experimental design and an evolutionary longitudinal approach, this is due to the fact that numerical data and information were collected, the variables addressed were not intentionally manipulated, but were only observed from their natural state for the realization of their respective analyzes and data collected were at different time points. Through the results, it was possible to identify that the tax collection of 2018 was $13,878,693, in 2019 it reached $14,269,411 and in 2020 $12,382,207, representing a variation of 4.9%, 2.8% and - 13.2%, in this last year the collection is below the previous periods due to the health crisis that the country experienced strongly at that time, likewise it was possible to identify the taxes with the greatest variation, which fell on the Tax Added Value, Income Tax, Foreign Currency Outflow Tax and Special Consumption Tax, these contributed with 80.58% of the total collected. In the variable of the General State Budget, the values of $33,367.06, $34,780.27 and $35,529.39 were obtained, that is, 5.1%, 4.2% and 2.2% of positive variation. Subsequently, using the SPSS statistical software, the Pearson correlation coefficient was applied in the analyze function, obtaining the result of 0.902 and a degree of significance of 0.48 of correlation. Finally, it is concluded that within the structure of the public budget, taxes had a greater impact, reaching a degree of participation of 61.13% in current income and 40.10% of the total budget, and it is established that among the variables are closely correlated in a positive way

• मुख्य लेखक: Lucas Zamora, Estalin Onofre (author)
• अन्य लेखक: Mendoza Vidal, Cira Marilú (author)
• स्वरूप: masterThesis
• भाषा: spa
• प्रकाशित: 2022
• विषय: Recaudación Tributaria; Presupuesto; Correlación
• ऑनलाइन पहुंच: http://repositorio.espam.edu.ec/handle/42000/1898