Análisis de la reforma de gastos personales del régimen general y su impacto en la recaudación período 2021-2022

Abstract

This study analyzes reforms in deducting personal expenses and their impact on the tax collection on personal income from 2021 to 2022 in Ecuador. Reforms in fiscal policies play a crucial role in nations' financial stability and sustainable development. Personal expense policies are essential to tax systems as they directly affect citizens' economy and tax equity. The study employs a descriptive and cross-sectional methodology, analyzing changes in deductible amounts, accumulated limits, and the issuance of sales receipts in the two years considered. The Personal Income Tax collection chart shows a significant 33% increase in March 2022 compared to 2021. The comparison of the deductibility of personal expenses between both years reveals adjustments in pre-tax profits and changes in deduction limits, with specific considerations for exceptional health expenses. In conclusion, the reforms impact collection and taxpayer behavior, aiming for more significant equity and efficiency. Continuous monitoring and tax education are recommended. Future work can explore long-term impacts, equity, and international experiences to enhance the tax system.