Examinando por Autor "Mejía Domínguez , Joseline Janneth"
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- ÍtemAcceso Abierto“Análisis comparativo del impuesto al valor agregado y su repercusión en las economías de Ecuador, Colombia y Perú, en los años 2019-2022”(Universidad Católica de Cuenca., 2024) Mejía Domínguez , Joseline Janneth; Flores Flores , María Eliza; 0107376279The Value Added Tax (VAT) represents one of the primary sources of income for countries, aimed at covering the population's basic needs, such as health, education, food, and security. This study conducts a comparative analysis of the impact of VAT on the economies of Ecuador, Peru, and Colombia from 2019 to 2022. A qualitative approach with bibliographic and descriptive research was employed. The results highlight the significant impact of VAT on the three countries' economies. A correlation is observed between the decrease in VAT collection, Gross Domestic Product (GDP), and GDP per capita. Furthermore, it is identified that currency fluctuations and different VAT percentages among the countries influence collection levels and tax burden. This analysis contributes to a better understanding of the effects of VAT on the studied economies.