Estructura tributaria y Gasto Público. Caso Ecuador 2008 – 2022.
Ecuador has had a sustained growth in tax collection through the Internal Revenue Service. The general objective of this research is to analyze the Tax Structure and Public Expenditure. Case of Ecuador 2008 – 2022, with the purpose of studying tax collection and gaining in-depth knowledge of its par...
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| Format: | bachelorThesis |
| Sprog: | spa |
| Udgivet: |
2024
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| Fag: | |
| Online adgang: | https://dspace.unl.edu.ec/jspui/handle/123456789/29971 |
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Tilføj Tag | Summary: | Ecuador has had a sustained growth in tax collection through the Internal Revenue Service. The general objective of this research is to analyze the Tax Structure and Public Expenditure. Case of Ecuador 2008 – 2022, with the purpose of studying tax collection and gaining in-depth knowledge of its participation in the State’s General Budget. To carry out the analysis, information was compiled from reports generated by the Internal Revenue Service, theoretical information, laws and other tax regulations, to support the research process, considering both direct and indirect taxes, using tables and graphs. The components of the accounts related to income and expenditure detailed in the PGE, presented by the Central Bank of Ecuador, were characterized. Both permanent and non-permanent expenditure accounts were investigated, with special emphasis on personnel expenditures, which includes the salary components, allowing an understanding of the country's financial dynamics; a Pearson and Spearman correlation test was applied between variables to analyze the theoretical and empirical relationship between tax collection and public expenditure; and the Jarque-Bera test was applied to check whether the variables follow a normal distribution. The results show that throughout the period studied, tax collection experienced negative impacts due to unexpected events such as the earthquake in 2016 and COVID-19. The latter caused a reduction in revenue collection, decreasing from 14 268,8 million in 2019 to 12 381,8 million in 2020. It should be noted that VAT is the indirect tax that contributes 49 % of revenue for the State. Finally, it is concluded thar in 2022, the tax structure comprises 46 % direct taxes and 54 % indirect taxes; and public expenditure is composed of 83 % permanent expenditure and 17 % non- permanent expenditures; maintaining a positive and significative relationship of 61,62 % between tax collection and public expenditure. |
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