Efectos de la evasión tributaria en la recaudación fiscal en el Ecuador, años 2016-2022
Tax evasion poses a global challenge for tax authorities, affecting the ability of governments, including Ecuador, to finance essential programs and public services. Between 2016 and 2022, the South American country experienced economic dynamics and legislative changes that contributed to an increas...
-д хадгалсан:
| Үндсэн зохиолч: | |
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| Формат: | masterThesis |
| Хэл сонгох: | spa |
| Хэвлэсэн: |
2023
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| Нөхцлүүд: | |
| Онлайн хандалт: | https://dspace.unl.edu.ec/jspui/handle/123456789/28695 |
| Шошгууд: |
Шошго нэмэх
Шошго байхгүй, Энэхүү баримтыг шошголох эхний хүн болох!
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Шошго нэмэх | Тойм: | Tax evasion poses a global challenge for tax authorities, affecting the ability of governments, including Ecuador, to finance essential programs and public services. Between 2016 and 2022, the South American country experienced economic dynamics and legislative changes that contributed to an increase in tax evasion. This research study focuses on tax evasion and its effects on tax collection in Ecuador during the aforementioned period. It highlights the importance of key cities such as Quito and Guayaquil, which concentrate the country's main taxpayers and resources. According to INEC, Ecuador's population is 18 million inhabitants. The methodology adopted is quantitative, supported by official data from the Central Bank of Ecuador, the Internal Revenue Service and the Ministry of Economy and Finance. The non-experimental-transversal design analyzes data over time that directly affect tax evasion levels. Analytical, synthetic and inductive methods were used, with a Pearson statistical approach to understand the relationship between variables. The results reveal the damage to the state in financing social spending, demonstrating the need to address tax evasion. The research techniques included bibliographic review, observation of official portals and software for data processing. The study unit covered all the information related to tax evasion in Ecuador, generating results that evidenced the monetary affectation to the State's coffers. In conclusion, this study sought to provide an in-depth understanding of tax evasion in Ecuador backed by rigorous data analysis. The objective was to offer concrete proposals to improve collection levels by reducing tax evasion in the country, thus contributing to strengthen the government's capacity to cover the basic needs of the population. |
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