La amnistía tributaria y el presupuesto general del Estado, 2018

This thesis has been developed with the aim of establishing the impact of amnesty on the General State Budget in the year 2018. A documentary research methodology was employed, utilizing a qualitative and descriptive approach, which allowed for an análisis of the effectiveness in recovering overdue accounts attributable to the implementation of tax amnesty and its contribution to the revenues included in the General State Budget. Through techniques such as observation and documentary analysis, a thorough examination was conducted regarding the most relevant articles of the Organic Law for Productive Promotion, Investment Attraction, Job Creation, and Fiscal Stability and Balance published in 2018, as well as the economic bulletins issued by the Internal Revenue Service. The results obtained demonstrated that, thanks to the application of amnesty, $602 million was collected. Furthermore, it was shown that this measure represents only 8.83% of the total General State Budget. However, although it constitutes a small portion, it remains significant and is an important element, as tax collection is one of the country's major sources of revenue. Finally, it is essential to emphasize the need to strengthen a tax culture within society that promotes voluntary payment within the established timeframes.

• Main Author: Cali López, Maria de los Angeles (author)
• Format: bachelorThesis
• Language: spa
• Published: 2025
• Subjects: Amnistía tributaria; Presupuesto General del Estado; Cartera vencida; Impuestos
• Online Access: http://dspace.unach.edu.ec/handle/51000/14527