Income Tax and Tax Reforms in the Province of Esmeraldas Period 2020-2021
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Abstract
This study analyzes the impact of tax reforms on income tax collection in the province of Esmeraldas, Ecuador, during 2020-2021. The research examines the changes introduced by the Organic Law for Tax Simplicity and Progressivity (2020) and the Organic Law for Economic Development and Fiscal Sustainability after the COVID-19 pandemic (2021). Using a quantitative approach and longitudinal non-experimental design, data from the Internal Revenue Service (IRS) were analyzed using linear regression, time series analysis, ANOVA and Pearson correlation. The results reveal a moderately strong relationship between reforms and collections (R² = 0.73, r = 0.88), although the ANOVA (p = 0.25) showed no significant differences in monthly collections. The findings indicate that the tax reforms had a more moderate impact than expected, with mixed benefits for the province and the country. The study concludes that reforms require longer periods to show significant effects and suggests the need to consider specific regional characteristics in their implementation.
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Brats Hidemishu Orellana-Durán , Universidad Estatal Península de Santa Elena - Ecuador
https://orcid.org/0009-0003-6634-9264
This study analyzes the impact of tax reforms on income tax collection in the province of Esmeraldas, Ecuador, during 2020-2021. The research examines the changes introduced by the Organic Law for Tax Simplicity and Progressivity (2020) and the Organic Law for Economic Development and Fiscal Sustainability after the COVID-19 pandemic (2021). Using a quantitative approach and longitudinal non-experimental design, data from the Internal Revenue Service (IRS) were analyzed using linear regression, time series analysis, ANOVA and Pearson correlation. The results reveal a moderately strong relationship between reforms and collections (R² = 0.73, r = 0.88), although the ANOVA (p = 0.25) showed no significant differences in monthly collections. The findings indicate that the tax reforms had a more moderate impact than expected, with mixed benefits for the province and the country. The study concludes that reforms require longer periods to show significant effects and suggests the need to consider specific regional characteristics in their implementation.
Miguel Ángel Ganchozo-López , Universidad Estatal Península de Santa Elena - Ecuador
https://orcid.org/0000-0001-6112-5454
This study analyzes the impact of tax reforms on income tax collection in the province of Esmeraldas, Ecuador, during 2020-2021. The research examines the changes introduced by the Organic Law for Tax Simplicity and Progressivity (2020) and the Organic Law for Economic Development and Fiscal Sustainability after the COVID-19 pandemic (2021). Using a quantitative approach and longitudinal non-experimental design, data from the Internal Revenue Service (IRS) were analyzed using linear regression, time series analysis, ANOVA and Pearson correlation. The results reveal a moderately strong relationship between reforms and collections (R² = 0.73, r = 0.88), although the ANOVA (p = 0.25) showed no significant differences in monthly collections. The findings indicate that the tax reforms had a more moderate impact than expected, with mixed benefits for the province and the country. The study concludes that reforms require longer periods to show significant effects and suggests the need to consider specific regional characteristics in their implementation.
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