Análisis de las medidas tributarias aplicadas, para disminuir el déficit en la balanza comercial ecuatoriana, periodo 2015 – 2018

With the analysis of the tax measures applied, to reduce the deficit in the Ecuadorian trade balance in the period 2015-2018, it is intended to contribute in an objective way to have a broader vision regarding the economic situation of the country facing the different policies that have been taken in tax matters and in the established period, which directly influence the current situation in Ecuador. The research has the objective of analyzing the impact that the different tax measures applied during the period 2015-2018 have generated on the trade balance in the Republic of Ecuador.Theoretically supporting research work based on Adam Smith's tax principles, considering the different tax measures applied by the National Government, in turn establishing similarities and differences in the behavior of Ecuador's Trade Balance balances during the established period in the investigation with the purpose of evaluating the consequences generated by the application of new tax measures of the current regime in the Trade Balance of the Country. The methodology used is the theoretical - explanatory - deductive analysis. Field research with documented references. Tax laws, rules and regulations were reviewed. Coming to the conclusion that the tax reforms were mostly promoted by political influences and international scenarios; and the increase in contribution rates and the creation of new taxes such as Value Added Tax, Income Tax, Capital Circulation Tax and Special Consumption Tax allowed to increase the State's income……………

• 1. Verfasser: Lara Román, Luis Gabriel (author)
• Format: bachelorThesis
• Sprache: spa
• Veröffentlicht: 2020
• Schlagworte: Tributación; Déficit; Balanza comercial; Renta
• Online Zugang: http://repositorio.ulvr.edu.ec/handle/44000/3896