Import taxes and their impact on Ecuador's tax collection

Abstract

The goal of the research focused on analyzing the impact that import taxes have on Ecuador's tax collection, in the periods from 2017 to 2022. The selected variables made it possible to prove comparisons between periods and in turn decide the importance of the taxes imposed on foreign trade. Descriptive research was used, through which it was possible to explain the representation and trend of import taxes in the country's tax collection. The scope of the research is descriptive because it explains how import commercial activities contribute to tax collection, caused by the payment of the tax at the time importers enter merchandise into the national territory. The design used in the research is documentary because it is a process based on the search, recovery, analysis, criticism and interpretation of secondary data, that is, those obtained and recorded by other researchers in documentary sources that were related to tax collection from of import taxes. It was decided that the trend of import tax collection is cyclical, due to the varied factors that intervene in the local economy and the external market, which change the behavior of the collection variables in the different periods analyzed, proving increase and decrease. as the market behaves. Of the taxes variable, the Value Added Tax (VAT) and the Special Consumption Tax (ICE) were analyzed for import; The analysis showed that both taxes are representative and deciding in Ecuadorian tax collection, with VAT being the most representative tax for the state when generating income.