Participation of the Value Added Tax in the tax collection of Ecuador
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Abstract
The purpose of the research is to analyze the participation of the Value Added Tax in Ecuador's tax collection, in the years 2019-2023. The variables that are selected allow comparisons to be made between the dependent variable and the independent variable, focused on establishing the level of dependence of tax collection on the value added tax (VAT). The type of research used is documentary with a descriptive scope, a sample is selected for convenience, the sample corresponds to the tax collection that Ecuador obtains in the years 2019 to 2023. The dependent variable represents the total tax collection, the independent variable is the value added tax (VAT). The study allows us to establish that the value added tax (VAT) is highly significant for the generation of income from taxes, on average it represents $7,099 million dollars, which corresponds to more than 50% of the total collection, the result explains the importance that It has VAT for the state when using it as a revenue generating mechanism. The factors that determine the reason why the value added tax is highly significant when it generates income for the state are: that it is an indirect tax that is levied on all people who carry out a commercial transaction, whether natural or legal; the tax culture promoted by the control authorities and the ease of payment due to the scope of application of the tax.
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Oscar Simón Ibarra-Carrera , Universidad de Guayaquil - Ecuador
https://orcid.org/0000-0002-2503-0703
Economist graduated from the University of Guayaquil, Master in Taxation and Finance; with 10 years of teaching experience in subjects related to the profile of finance, taxes, economics and exact sciences.
Career as teachers at the Catholic University of Santiago de Guayaquil and Guayaquil University.
Research professor at the University of Guayaquil, on issues related to the profile of his academic training
Fernando Rodolfo Orellana-Intriago, Universidad de Guayaquil - Ecuador
https://orcid.org/0000-0002-3266-9265
Commercial Engineer, Certified Public Accountant graduated from the University of Guayaquil, Economist, Master in Business Administration, Higher Diploma in Taxation, Specialist in Taxation, Master in Taxation and Finance; Phd-Doctoral Candidate in Business Administration; Doctorate in Economic Sciences, Doctorate in Law and Strategic Governance, with 14 years of experience in teaching in subjects related to the profile.
Career as a teacher at the Guayaquil University. Research professor at the University of Guayaquil, on topics related to the profile of academic training. Finance Postgraduate Manager (Master in Tax Administration, State University of Guayaquil).
I have worked in the private sector as a Financial Advisor, General and Financial Accountant, with achievements in maximizing profitability and optimizing resources and production costs in the technology sector, based on the country's current legislation.
Currently in Teaching as a University Professor, imparting knowledge in the financial area with a focus on current practical cases and strategic planning.
I have developed strategic thinking skills that have allowed me to establish short and long-range plans for achieving objectives and the ability to lead groups of people with different ideologies.
Vladimir Alexander Guerrero-Cortez, Universidad de Guayaquil - Ecuador
https://orcid.org/0000-0002-4196-7301
Research professor at the University of Guayaquil, of the Faculty of Administrative Sciences in the careers of Engineering in Taxation and Finance; and BA in Finance.
Master in Taxation; Commercial Engineer, CPA graduated from the University of Guayaquil, with 6 years of teaching experience in subjects related to taxes.
José Luis Andrade-Vilela, Universidad de Guayaquil
https://orcid.org/0009-0002-9153-6400
Statistical analyst with more than 20 years of experience in the public sector. With excellent leadership skills and verifiable results in team management.
With participation in international delegations on social indicators in Mexico and Colombia. Participation in a technical visit to the census operation in Argentina. Responsible for data collection of several projects of the National Institute of Statistics and Censuses - INEC.
Currently Zonal Responsible for Project VIII Population Census, VII Housing of Zonal Coordination 8 - INEC.
Experience in management and planning of statistical projects.
Teacher of the indicator analysis module in social management and local development at the Peninsula State University of Santa Elena.
Professor of the Statistics I module at the University of Guayaquil.
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