Does paying taxes generate less firm survival? An analysis from Ecuadorian service firms
The service sector in Ecuador constitutes one of the most important components for the Gross Domestic Product and also for the generation of employment. In recent years, according to INEC data, the contribution of the tertiary sector to GDP was approximately 60% annually; And although Ecuador has hi...
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2021
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| Accesso online: | https://estudioseconomicos.bce.fin.ec/index.php/RevistaCE/article/view/340 |
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| author | Carrión, Cristian |
| author2 | Simbaña, Lizbeth Bonilla, Stalin |
| author2_role | author author |
| author_facet | Carrión, Cristian Simbaña, Lizbeth Bonilla, Stalin |
| author_role | author |
| collection | Revista Cuestiones Económicas |
| dc.creator.none.fl_str_mv | Carrión, Cristian Simbaña, Lizbeth Bonilla, Stalin |
| dc.date.none.fl_str_mv | 2021-11-22 |
| dc.format.none.fl_str_mv | application/pdf |
| dc.identifier.none.fl_str_mv | https://estudioseconomicos.bce.fin.ec/index.php/RevistaCE/article/view/340 10.47550/RCE/MEM/31.20 |
| dc.language.none.fl_str_mv | spa |
| dc.publisher.none.fl_str_mv | Banco Central del Ecuador |
| dc.relation.none.fl_str_mv | https://estudioseconomicos.bce.fin.ec/index.php/RevistaCE/article/view/340/241 |
| dc.rights.none.fl_str_mv | info:eu-repo/semantics/openAccess |
| dc.source.none.fl_str_mv | Cuestiones Económicas; Vol. 31 Núm. 3 (2021): Edición Especial: Memorias IV Encuentro Internacional de Economía EPN; Autores: Cristian Carrión , Lizbeth Simbaña y Stalin Bonilla 2697-3367 2697-3367 reponame:Revista Cuestiones Económicas instname:Banco Central del Ecuador instacron:BCE |
| dc.subject.none.fl_str_mv | Impuesto a la renta causado Servicios Conocimiento |
| dc.title.none.fl_str_mv | Does paying taxes generate less firm survival? An analysis from Ecuadorian service firms El pago de impuestos genera una menor supervivencia de las empresas? Un análisis de empresas de servicios ecuatorianas |
| dc.type.none.fl_str_mv | info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículos de Investigación |
| description | The service sector in Ecuador constitutes one of the most important components for the Gross Domestic Product and also for the generation of employment. In recent years, according to INEC data, the contribution of the tertiary sector to GDP was approximately 60% annually; And although Ecuador has historically depended on the primary sector, companies dedicated to providing services have a majority weight in the national economy. The income tax caused has a negative sign in the general model and at the subsector level, this result differs with the expected result mainly due to the relationship of this variable with sales income. Likewise, the impact of the income tax caused depends on the size of the company, which is greater when it comes to medium-sized companies while its effect is less for small companies. Finally, a relationship different from that expected is established with respect to the level of knowledge, since the companies with greater intensity of knowledge would present a greater probability of exiting the market. |
| eu_rights_str_mv | openAccess |
| format | article |
| id | REVCUESTEC_baa9768987844c5d0c87d99c2db9ee98 |
| identifier_str_mv | 10.47550/RCE/MEM/31.20 |
| instacron_str | BCE |
| institution | BCE |
| instname_str | Banco Central del Ecuador |
| language | spa |
| network_acronym_str | REVCUESTEC |
| network_name_str | Revista Cuestiones Económicas |
| oai_identifier_str | oai:estudioseconomicos.bce.fin.ec:article/340 |
| publishDate | 2021 |
| publisher.none.fl_str_mv | Banco Central del Ecuador |
| reponame_str | Revista Cuestiones Económicas |
| repository.mail.fl_str_mv | |
| repository.name.fl_str_mv | Revista Cuestiones Económicas - Banco Central del Ecuador |
| repository_id_str | |
| spelling | Does paying taxes generate less firm survival? An analysis from Ecuadorian service firmsEl pago de impuestos genera una menor supervivencia de las empresas? Un análisis de empresas de servicios ecuatorianasCarrión, Cristian Simbaña, Lizbeth Bonilla, Stalin Impuesto a la renta causadoServiciosConocimientoThe service sector in Ecuador constitutes one of the most important components for the Gross Domestic Product and also for the generation of employment. In recent years, according to INEC data, the contribution of the tertiary sector to GDP was approximately 60% annually; And although Ecuador has historically depended on the primary sector, companies dedicated to providing services have a majority weight in the national economy. The income tax caused has a negative sign in the general model and at the subsector level, this result differs with the expected result mainly due to the relationship of this variable with sales income. Likewise, the impact of the income tax caused depends on the size of the company, which is greater when it comes to medium-sized companies while its effect is less for small companies. Finally, a relationship different from that expected is established with respect to the level of knowledge, since the companies with greater intensity of knowledge would present a greater probability of exiting the market.El sector de servicios en Ecuador constituye uno de los componentes más importantes para el Producto Interno Bruto y también para la generación de empleo. En los últimos años, según datos del INEC, el aporte del sector terciario al PIB fue de aproximadamente 60% anualmente; y si bien el Ecuador históricamente ha dependido del sector primario, las empresas dedicadas a brindar servicios tienen un peso mayoritario en la economía nacional. el impuesto a la renta causado presenta un signo negativo en el modelo general y a nivel de subsectores, este resultado difiere con el resultado esperado debido principalmente a la relación de esta variable con los ingresos por ventas. Así mismo, el impacto que tiene el impuesto a la renta causado depende del tamaño de la empresa, el cual resulta mayor cuando se trata de medianas empresas mientras que su efecto es menor para pequeñas empresas. Por último, se establece una relación distinta a la esperada respecto al nivel de conocimiento, puesto que, las empresas con mayor intensidad de conocimiento presentarían una mayor probabilidad de salir del mercado.Banco Central del Ecuador2021-11-22info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtículos de Investigaciónapplication/pdfhttps://estudioseconomicos.bce.fin.ec/index.php/RevistaCE/article/view/34010.47550/RCE/MEM/31.20Cuestiones Económicas; Vol. 31 Núm. 3 (2021): Edición Especial: Memorias IV Encuentro Internacional de Economía EPN; Autores: Cristian Carrión , Lizbeth Simbaña y Stalin Bonilla2697-33672697-3367reponame:Revista Cuestiones Económicasinstname:Banco Central del Ecuadorinstacron:BCEspahttps://estudioseconomicos.bce.fin.ec/index.php/RevistaCE/article/view/340/241info:eu-repo/semantics/openAccess2021-11-26T18:47:31Zoai:estudioseconomicos.bce.fin.ec:article/340Portal de revistashttps://estudioseconomicos.bce.fin.ec/index.php/RevistaCEOrganismo de gobiernowww.bce.fin.echttps://estudioseconomicos.bce.fin.ec/index.php/RevistaCE/oaiEcuadoropendoar:2021-11-26T18:47:31falsePortal de revistashttps://estudioseconomicos.bce.fin.ec/index.php/RevistaCEOrganismo de gobiernowww.bce.fin.echttps://estudioseconomicos.bce.fin.ec/index.php/RevistaCE/oaiEcuadoropendoar:2021-11-26T18:47:31Revista Cuestiones Económicas - Banco Central del Ecuadorfalse |
| spellingShingle | Does paying taxes generate less firm survival? An analysis from Ecuadorian service firms Carrión, Cristian Impuesto a la renta causado Servicios Conocimiento |
| status_str | publishedVersion |
| title | Does paying taxes generate less firm survival? An analysis from Ecuadorian service firms |
| title_full | Does paying taxes generate less firm survival? An analysis from Ecuadorian service firms |
| title_fullStr | Does paying taxes generate less firm survival? An analysis from Ecuadorian service firms |
| title_full_unstemmed | Does paying taxes generate less firm survival? An analysis from Ecuadorian service firms |
| title_short | Does paying taxes generate less firm survival? An analysis from Ecuadorian service firms |
| title_sort | Does paying taxes generate less firm survival? An analysis from Ecuadorian service firms |
| topic | Impuesto a la renta causado Servicios Conocimiento |
| url | https://estudioseconomicos.bce.fin.ec/index.php/RevistaCE/article/view/340 |