Examinando por Autor "Lazo Sinchi, Jessica Tatiana"
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Ítem Acceso Abierto “Análisis de la recaudación del impuesto a los consumos especiales y sus cambios tarifarios en Ecuador período 2019-2023”(Universidad Católica de Cuenca., 2025) Lazo Sinchi, Jessica Tatiana; Méndez Quizhpi, Digna Cristina; Flores Flores , María Eliza; 0107548547; 0105868962In Ecuador, the Special Consumption Tax (SCT) is a levy imposed on certain products considered harmful or luxury items. This tax aims to regulate the consumption of these products and generate tax revenue. However, during 2019-2023, significant changes have been made to the tax rates, raising doubts about the impact of these changes on tax collection. The research problem stems from the varying changes in the collection of the Special Consumption Tax. This leads us to ask whether the changes in rates have had a real impact on the collection of this tax and to determine if it remains a significant source of revenue for the country. This study aims to analyze the collection of the Special Consumption Tax in Ecuador during the period 2019-2023 to identify trends and evaluate the effect of rate changes on consumer behavior and tax collection. The research methodology was quantitative and descriptive, based on collecting and analyzing historical data. The results showed that the revenues from the Special Consumption Tax are sensitive to external events, as evidenced during the COVID-19 pandemic. Still, despite this and the rate changes during the analyzed period, the demand for alcoholic beverages has allowed the tax collection to be maintained.
