Impacto de la legislación tributaria ecuatoriana en la recaudación del Impuesto a la Renta del año 2018 al 2022.

This investigative work analyzed the impact of regulatory changes on income tax collection and inequality in Ecuador. The objective was established to determine the correlation between income tax collection and the level of inequality in Ecuador according to the regulatory changes. made. A combined...

وصف كامل

محفوظ في:
التفاصيل البيبلوغرافية
المؤلف الرئيسي: Ortiz Quezada, Angel Diego (author)
التنسيق: masterThesis
اللغة:spa
منشور في: 2024
الموضوعات:
الوصول للمادة أونلاين:https://dspace.unl.edu.ec/jspui/handle/123456789/28774
الوسوم: إضافة وسم
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الوصف
الملخص:This investigative work analyzed the impact of regulatory changes on income tax collection and inequality in Ecuador. The objective was established to determine the correlation between income tax collection and the level of inequality in Ecuador according to the regulatory changes. made. A combined qualitative and quantitative methodology was used, which integrates theoretical and empirical approaches to explore the influence of taxes on inequality by collecting specific information on economic indicators and relevant variables for Ecuador. The thesis examines the impact of tax regulations on economic inequality in Ecuador, evaluating trends over time and using regression models. Despite significant changes in regulations, such as the simplification of income tax and the reduction of taxes, the direct relationship between taxation and inequality is clear. Historical data reveal fluctuations in the Gini Coefficient since 2007, highlighting the complexity of factors that influence income distribution. Incorporating events like the pandemic suggests an external influence on inequality. suggesting that, although other factors influence, IR emerges as a key variable in the dynamics of inequality. The thesis recognizes limitations and recommends further research into the interaction of tax regulations with social and economic determinants. Highlighting the ethical and legal importance, he concludes that understanding the complexity of these relationships is crucial to guide future tax reforms in Ecuador. The relationship between tax regulations and inequality is multifaceted, requiring continuous and adaptive studies to understand the changing dynamics of the Ecuadorian tax system.