Examinando por Autor "Intriago Intriago, Evelyn Tatiana"
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Ítem Acceso Abierto La reforma tributaria y su incidencia en los impuestos post-pandemia Ecuador 2022(Universidad Católica de Cuenca., 2023) Intriago Intriago, Evelyn Tatiana; Mendieta Andrade., Patricio Esteban; 2300136914This research focuses on a detailed analysis of the incidence of tributary reforms on tax collection in Ecuador after the COVID-19 pandemic. Thus, based on the vertical and horizontal analysis of the collection of Income Tax Return (ITR), Value-Added Tax (VAT), Capital Outflow Tax (ISD by its Spanish acronym), Special Consumption Tax (SCT), and its components, it became evident that the taxes that contribute most to the country are ITR and VAT, the latter being the most important. In spite of this, the impact of the tax reforms on collection rates was slight compared to the influence of the country's economic reactivation, which is attributed to vaccination campaigns and the reduction of limitations in commercial businesses. In this sense, it is necessary to promote laws that boost the productive and commercial areas since reforms such as the implementation of the Single and Temporary Contribution had a minimal impact on a limited total collection of 1.19% in 2022. Thus, this paper concludes the analysis by alluding to the effective regulatory role of tax reforms, despite the fact that they are not decisive in Ecuador's tax collection levels according to the behavior of tax collection evidenced in the period 2019-2022.
