Incidencia de la variación tarifaria del Impuesto al Valor Agregado sobre la recaudación tributaria en el Ecuador 2016 – 2024.

Abstract

This paper analyzes the impact of the Value Added Tax (VAT) on the total tax revenue from 2016 to 2024. The VAT is a 15% tax in Ecuador that every taxpayer and individual must pay when acquiring goods or services. This tax has undergone significant changes since April 16, 2016, due to the earthquake that struck the province of Manabí, up to its latest modification on April 1, 2024, which increased to a 15% rate. The data for this analysis was collected from the Internal Revenue Service (SRI by its Spanish acronym) using its multidimensional statistical tool SAIKU and was processed using Power BI and SPSS. Given the years analyzed, this study employs a longitudinal descriptive methodology, determining that the VAT contributes an average of 54.8% of the total taxes collected during the analyzed periods, highlighting its contribution to the State.