Income Tax, progressivity and ability to pay, who supports the tax burden in Tungurahua?

According to the tax system in Ecuador, the Income Tax is a progressive tax that is applied directly to the income of taxpayers based on their ability to pay. This is reflected in the Province of Tungurahua where there is an increasing number of tax payers, and where it is high income individuals wh...

• Main Author: Mera Bozano, Fabián (author)
• Other Authors: Villacís Corella, Mateo (author)
• Format: article
• Language: spa
• Published: 2017
• Subjects: Impuesto a la Renta; Progresividad; Tasa impositiva efectiva; Recaudación; Contribuyentes; Income Tax; Progressive; Effective Tax Rate; Collection; Taxpayers
• Online Access: https://revistas.uta.edu.ec/erevista/index.php/bcoyu/article/view/624