Gestion financiera y triutaria para los GADS del Ecuador

concerning the study of Tax Reforms, Income Tax, Public Budget, during the periodbetween 2017 and 2022 under the PRISMA approach (Preferred Reporting Items forSystematic reviews and Meta-Analyses). The objective of the analysis proposed in this work was to know the main characteristics ofthe publications registered in the Scopus and Wos databases and their scope in the study ofthe proposed variables, achieving the identification of 67 publications in total. In additionto this first identification, it was possible to refine the results through the keywordsentered in the search button of both platforms, which were TAX REFORMS, INCOME TAX,PUBLIC BUDGET, reaching a total of 16 documents, excluding duplicates and those that did not meet the analysis criteria. Fromthis analysis it is expected to know the contributions of the scientific community to thestudy of the management of taxes such as the Value Added Tax (VAT) in the elderlycommunity. It is expected to find a relationship between the reforms carried out intaxation, specifically in the applied personal income tax, and the annual allocation of the public expenditure budget. In this case, to determinethe contribution of the scientific community to the study of the impacts generated in theallocation of the budget for the elderly.

• Hlavní autor: Arechua Mora, Narcisa Patricia (author)
• Médium: article
• Jazyk: spa
• Vydáno: 2024
• Témata: GESTIÓN FINANCIERA; GESTIÓN TRIBUTARIA; GOBIERNO LOCAL
• On-line přístup: https://dspace.ueb.edu.ec/handle/123456789/6877