Relaciones de umbral entre el Impuesto a la Salida de Divisas y la inversión Extranjera Directa en Ecuador periodo 2008-2021.
Foreign Direct Investment is one of the powerful engines of economy development for Latin American, however in Ecuador its income streams have remained low, ranking it as an uncompetitive country in the region, fluctuations have been coincided with the application and increase of the Tax on the Exit...
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| Format: | bachelorThesis |
| Sprog: | spa |
| Udgivet: |
2023
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| Online adgang: | http://dspace.unach.edu.ec/handle/51000/10569 |
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Tilføj Tag | Summary: | Foreign Direct Investment is one of the powerful engines of economy development for Latin American, however in Ecuador its income streams have remained low, ranking it as an uncompetitive country in the region, fluctuations have been coincided with the application and increase of the Tax on the Exit of Foreign Currencyand studies and theories have been found that show that the application of taxes and the tax pressure of empirical evidences determinants of FDI in Ecuador, under these premises “THE AIM OF THE PRESENT RESEARCH SEEKS TO DETERMINE THE INFLUENCE OF TAXES ON INFLOW AND OUTFLOW OF CURRENCY AND FOREIGN DIRECT INVESTMENT IN ECUADORDURING THE PERIOD 2008-2021”through an exhaustive bibliographic review, related theories were raised and data treatment was carried out with the objective of stabilizing the series, after this process a model was used econometric regression by OLS, which has been demonstrated the inverse relationship between the variables reliable, indicating that for every 1% increase in ISD, FDI will decrease by -0.33%. From the relationship between variables, the Chow Test was applied to demonstrate structural changes in the FDI series as a dependent variable, which was inthe fourth quarter of 2015, after evidencing a structural change, the threshold value found. Setting a breaking point on the variables, using the threshold regression methodology with dummy variables, the result corresponds to a tax collection of $248 million, consideringthat the study was conducted by quarters , which belongs to a tax rate of 5%, this indicates that at tariff value greater than 5% and collections of $248 million, FDIit could flows falling and begins to show a downward trend. |
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