Ecuadorian tax regime and its impact on tax collection in Portoviejo 2018-2022

Abstract

The purpose of tax regimes is to establish the payment of taxes in a country, regulated through laws, and whose function is the collection of these taxes, which are part of the public revenues intended to cover expenses in the education, health sectors.  roads, security, and all expenses that benefit citizens. The objective of the research is to analyze the impact of the Ecuadorian Tax Regime on Tax collection in Portoviejo 2018-2022. The methodology used was based on a descriptive-bibliographic type research, since scientific articles were consulted on the Google Scholar platform to obtain the information, it is also qualitative and quantitative due to the analysis of the data. Regarding the results and conclusions, it is mentioned that it is evident that tax regimes affect tax collection, given the acceptance by taxpayers and the facilities and conditions they offer, but, in addition, the management carried out by the regulatory bodies of the matter.