Evolución del impuesto a la salida de divisas y su efecto en la recaudación tributaria de la provincia de Chimborazo durante los períodos 2017 -2021

ABSTRACT: The Foreign Exchange Outflow Tax has been the object of study and analysis in multiple economic and political contexts. In the particular case of the province of Chimborazo, its evolution has generated particular interest due to its impact on local tax collection. Therefore, the present research aimed to determine the relationship between the evolution of the Foreign Exchange Outflow Tax (ISD) and the tax collection of the province of Chimborazo during the period 2017-2021. The methodology used was based on a quantitative approach and a documentary research through the collection of information in the Internal Revenue Service, where a population made up of 45 data on the ISD and 5 data on tax collection during the period 2017 -2021 was obtained. To perform the processing and interpretation of the information, the Microsoft Excel tool and the SPSS (Statistical Product and Service Solutions) program were used to determine if there is a correlation between variables under study through the normality test and the nonparametric test (chi-square), where it was evidenced that there is no correlation between the variables obtaining an asymptotic significance value (bilateral) of 0. 220 > 0.05, accepting the alternative hypothesis, concluding that there is an inverse relationship between the tax on the outflow of foreign currency and tax collection in the province of Chimborazo.

• Κύριος συγγραφέας: Pallo Puco, Karen Anahi (author)
• Μορφή: bachelorThesis
• Έκδοση: 2024
• Θέματα: Impuesto a la Salida de Divisas; recaudación tributaria; impacto; variables
• Διαθέσιμο Online: http://dspace.unach.edu.ec/handle/51000/12992