Las recaudaciones tributarias y su aporte al Presupuesto General del Estado, años 2017-2022
Tax revenues are one of the country's most important sources of income and the General State Budget is the tool used by the Treasury to dispose of and distribute financial resources. The present research is related to tax collections and their contribution to the General Budget of the State dur...
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| Médium: | masterThesis |
| Jazyk: | spa |
| Vydáno: |
2024
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| Témata: | |
| On-line přístup: | https://dspace.unl.edu.ec/jspui/handle/123456789/28715 |
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Přidat tag | Shrnutí: | Tax revenues are one of the country's most important sources of income and the General State Budget is the tool used by the Treasury to dispose of and distribute financial resources. The present research is related to tax collections and their contribution to the General Budget of the State during the years 2017 to 2022, a subject of great importance because it is related to the tax revenues received by the State and the way in which these are distributed to cover the basic needs of the population. population; for this purpose, the observation technique was used to examine the data on the two variables in the respective institutional platforms of the Internal Revenue Service, the Central Bank of Ecuador and the Ministry of Economy and Finance. The study was of mixed type with a non-experimental design, due to the fact that we proceeded to collect data and numerical information, the variables approached were not manipulated, the information obtained was analyzed from its original state for the realization of the respective analysis and the data collected were at different points in time. Through the results it was possible to identify that the levels of tax collections continue with a growth trend except for the year 2020 due to the health crisis that the country experienced at that time, likewise, it was possible to identify the taxes with the greatest variation, which fell on the Value Added Tax, Income Tax, Tax on Foreign Exchange Outflows and the Special Consumption Tax. Subsequently, Pearson's correlation coefficient was applied, obtaining a correlation of 0.84, determining a positive relationship between the two variables. Finally, it was concluded that, within the structure of the public budget, taxes had the greatest impact in the year 2022 with 44.45% of total revenues in the years under study. |
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