Economic Growth and Evolution of Public Finances in Ecuador: 2008-2020

This article addresses the evolution of economic growth in Ecuador since 2008, as a result of the first tax reform by the government of former President Rafael Correa. Subsequently, in less than a decade, 22 tax reforms were launched, therefore it is important to review the definitive impact that th...

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Հիմնական հեղինակ: Dávila-Toro, Luis Alberto (author)
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Լեզու:spa
Հրապարակվել է: 2021
Խորագրեր:
Առցանց հասանելիություն:https://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/974
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author Dávila-Toro, Luis Alberto
author_facet Dávila-Toro, Luis Alberto
author_role author
collection Revistas Universidad Tecnológica Equinoccial
dc.creator.none.fl_str_mv Dávila-Toro, Luis Alberto
dc.date.none.fl_str_mv 2021-12-01
dc.format.none.fl_str_mv application/pdf
text/html
dc.identifier.none.fl_str_mv https://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/974
10.29019/eyn.v12i2.974
dc.language.none.fl_str_mv spa
dc.publisher.none.fl_str_mv Universidad UTE
dc.relation.none.fl_str_mv https://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/974/634
https://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/974/655
dc.rights.none.fl_str_mv Derechos de autor 2021 El Autor
https://creativecommons.org/licenses/by/3.0/ec/
info:eu-repo/semantics/openAccess
dc.source.none.fl_str_mv Economía y Negocios; Vol. 12 No. 2 (2021): Journal Economía y Negocios (July - December 2021); 103-115
Economía y Negocios; Vol. 12 Núm. 2 (2021): Revista Economía y Negocios (Julio - Diciembre 2021); 103-115
2602-8050
10.29019/eyn.v12i2
reponame:Revistas Universidad Tecnológica Equinoccial
instname:Universidad Tecnológica Equinoccial
instacron:UTE
dc.subject.none.fl_str_mv Crecimiento económico
Política tributaria
Finanzas públicas
Economic growth
Tax policy
Public finances
dc.title.none.fl_str_mv Economic Growth and Evolution of Public Finances in Ecuador: 2008-2020
Crecimiento Económico y Evolución de las Finanzas Públicas en El Ecuador: Periodo 2008-2020
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Peer-reviewed
Evaluado por pares
description This article addresses the evolution of economic growth in Ecuador since 2008, as a result of the first tax reform by the government of former President Rafael Correa. Subsequently, in less than a decade, 22 tax reforms were launched, therefore it is important to review the definitive impact that these Tax Reforms have had on tax collection, as well as on the increase in public spending at the national level. It is observed that as a result of the implementation of this expansive fiscal policy, the Ecuadorian economy experienced economic growth, evidencing the dependence of spending on the country's oil revenues. As such, when these had a fall, they caused a serious effect on public finances, because the country had not diversified its sources of income, based on new forms of tax collection that were more efficient and durable in the long term.
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publishDate 2021
publisher.none.fl_str_mv Universidad UTE
reponame_str Revistas Universidad Tecnológica Equinoccial
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repository.name.fl_str_mv Revistas Universidad Tecnológica Equinoccial - Universidad Tecnológica Equinoccial
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rights_invalid_str_mv Derechos de autor 2021 El Autor
https://creativecommons.org/licenses/by/3.0/ec/
spelling Economic Growth and Evolution of Public Finances in Ecuador: 2008-2020Crecimiento Económico y Evolución de las Finanzas Públicas en El Ecuador: Periodo 2008-2020Dávila-Toro, Luis AlbertoCrecimiento económicoPolítica tributariaFinanzas públicasEconomic growthTax policyPublic financesThis article addresses the evolution of economic growth in Ecuador since 2008, as a result of the first tax reform by the government of former President Rafael Correa. Subsequently, in less than a decade, 22 tax reforms were launched, therefore it is important to review the definitive impact that these Tax Reforms have had on tax collection, as well as on the increase in public spending at the national level. It is observed that as a result of the implementation of this expansive fiscal policy, the Ecuadorian economy experienced economic growth, evidencing the dependence of spending on the country's oil revenues. As such, when these had a fall, they caused a serious effect on public finances, because the country had not diversified its sources of income, based on new forms of tax collection that were more efficient and durable in the long term.En este artículo se aborda la evolución del crecimiento económico del Ecuador a partir del año 2008, como producto de la primera reforma tributaria impulsada por el gobierno del expresidente Rafael Correa. Con posterioridad, en menos de una década, se aplicaron 22 reformas tributarias. Por este motivo, es importante revisar el impacto definitivo que dichas reformas hacendarias han tenido en la recaudación fiscal, así como en el aumento del gasto público a nivel nacional. Como resultado de la implementación de esta política fiscal expansiva, la economía ecuatoriana experimentó un crecimiento económico que dependía de los ingresos petroleros del país. Consecuentemente, cuando los ingresos cayeron, ocasionaron un grave efecto sobre las finanzas públicas, debido a que el país no había diversificado sus fuentes de ingreso a partir de nuevas formas de recaudación fiscal que fueran más eficientes y duraderas a largo plazo.Universidad UTE2021-12-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionPeer-reviewedEvaluado por paresapplication/pdftext/htmlhttps://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/97410.29019/eyn.v12i2.974Economía y Negocios; Vol. 12 No. 2 (2021): Journal Economía y Negocios (July - December 2021); 103-115Economía y Negocios; Vol. 12 Núm. 2 (2021): Revista Economía y Negocios (Julio - Diciembre 2021); 103-1152602-805010.29019/eyn.v12i2reponame:Revistas Universidad Tecnológica Equinoccialinstname:Universidad Tecnológica Equinoccialinstacron:UTEspahttps://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/974/634https://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/974/655Derechos de autor 2021 El Autorhttps://creativecommons.org/licenses/by/3.0/ec/info:eu-repo/semantics/openAccess2022-03-20T21:06:18Zoai:ojs.ute.edu.ec:article/974Institucionalhttps://www.ute.edu.ec/revistas-ute/Universidad privadahttps://www.ute.edu.ec/..Ecuador.1390-65421390-6542opendoar:02025-02-07T20:36:24.995548Revistas Universidad Tecnológica Equinoccial - Universidad Tecnológica Equinoccialtrue
spellingShingle Economic Growth and Evolution of Public Finances in Ecuador: 2008-2020
Dávila-Toro, Luis Alberto
Crecimiento económico
Política tributaria
Finanzas públicas
Economic growth
Tax policy
Public finances
status_str publishedVersion
title Economic Growth and Evolution of Public Finances in Ecuador: 2008-2020
title_full Economic Growth and Evolution of Public Finances in Ecuador: 2008-2020
title_fullStr Economic Growth and Evolution of Public Finances in Ecuador: 2008-2020
title_full_unstemmed Economic Growth and Evolution of Public Finances in Ecuador: 2008-2020
title_short Economic Growth and Evolution of Public Finances in Ecuador: 2008-2020
title_sort Economic Growth and Evolution of Public Finances in Ecuador: 2008-2020
topic Crecimiento económico
Política tributaria
Finanzas públicas
Economic growth
Tax policy
Public finances
url https://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/974