Fiscal tax collection and its effect on the finances of Ecuador
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Abstract
The purpose of the research is to analyze Ecuador's fiscal tax collection and its impact on Ecuador's finances, period 2019 to 2023. The variables analyzed are: General State Budget (dependent variable) and tax collection (independent variable). Documentary research is used, because the information is obtained from documented sources, provided by public institutions and from similar studies carried out by other authors; The analysis has a descriptive scope, which allows determining the dependence of the General State Budget variable on the Fiscal Tax Revenue variable, considering taxes the second most valuable source of financing that the State has. The study determines that in the analysis period from 2019 to 2023, the General State Budget was 161,261 million USD, and that 39.31% is financed by tax-fiscal revenues, and that 60.87 % is financed by other income or non-tax financing sources. The analysis allows us to determine that the taxes that contribute the most to the financing of the General State Budget, in the years selected for the analysis, are: the Value Added Tax with 16.02%, the Income Tax with 15.29% and the to special consumption with 1.75%.
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Marcos Fernando Toro-Espinoza, Universidad de Guayaquil - Ecuador
https://orcid.org/0000-0002-2503-0703
Commercial Engineer, CPA, Lawyer, Master in Human Talent, professor at the University of Guayaquil, Councilor of Guayaquil
With a solid background in the administrative and human resources field, he has held multiple leadership and advisory roles. His career includes positions as an Accountant in various companies and Head of Job Classification and Performance Assessment in the Municipality of Guayaquil. He has been a Human Resources Advisor, Deputy Director of Community Liaison, and currently holds the position of Director of Community Liaison. Community. As a Councilor of Guayaquil, he applies his experience to strengthen local policies, human talent and community management.
Miguel Ángel Granja-Chiriboga, Universidad de Guayaquil - Ecuador
https://orcid.org/0009-0003-3609-3149
Doctor in Jurisprudence and Lawyer of the Republic of Ecuador, Master in Criminal Law and Criminology, specialist in Criminal Law, Indigenous Justice, Criminal and Criminological Sciences studying the PHD in Law.
I have 8 years of experience as a professor, instructing classes at different levels at the University of Guayaquil, Vicente Rocafuerte Lay University and the Salesiana Polytechnic University.
Familiar with various educational philosophies focused on developing various competencies and critical sense in students.
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.
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
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