Analysis of fiscal pressure in the Ecuadorian sphere, period 2004 – 2019
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Abstract
Fiscal pressure is an important indicator in the analysis of economic policy in countries and regions. The objective of this research was to analyze the behavior and evolution of the fiscal pressure in Ecuador and its relationship with collections and the inequality index, which allows awareness and the implementation of government and business strategies for the sake of well-being. of society as a whole. The research carried out is quantitative, descriptive, cross-sectional and non-experimental, taking the period 2004 - 2019 as observation points. The methods used to obtain and analyze the data were inductive, deductive and historical, which allowed obtaining the information and conducting your analyzes. The main results obtained show that, in Ecuador, fiscal policy shows a positive situation in the study period, however, when studying the inequality index, considering the Gini coefficient, no great variation is observed, considering that in In the 2019 period, these indicators begin to have a contrary sense to their trend, a situation that is expected to worsen in 2020, with the intense health crisis of COVID 19, which makes governments have to launch strategies to stop the situation. and promote the economic and social development of the country.
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María Isabel Bravo-Mendoza, Pontificia Universidad Católica del Ecuador Sede Manabí
Accounting and Auditing Engineer, Master of Business Administration student with Quality and Productivity mention at the Pontificia Universidad Católica del Ecuador. 10 years of work experience as a public servant in the Internal Revenue Service of Ecuador and in the Central North Commonwealth of the Province of Manabí.
Argelio Antonio Hidalgo-Ávila, Pontificia Universidad Católica del Ecuador Sede Manabí/Universidad Laica Eloy Alfaro de Manabí - Ecuador
rofessor of the MBA Program of the Pontifical Catholic University of Ecuador - Manabí Campus, and Associate Professor I of the Laica Eloy Alfaro University of Manabí (ULEAM), School of Accounting and Auditing, Manabí, Ecuador. Bachelor of Economics (2001) and Master of Business Administration (2008) from Universidad de Oriente, Cuba, Mention in Business Administration. PhD candidate at the University of Havana (Cuba). Doctorate specialty: Applied economics.
He has work experience as a teacher teaching different subjects in the area of operations research, mathematical modeling, quantitative methods, statistics, administration, accounting and education, in business administration, tourism, hospitality, accounting and auditing, and early childhood education.
He has participated in different research projects and is the author of different scientific publications, as part of the work carried out at the Laica Eloy Alfaro University in Manabí (ULEAM).
He has taught master's modules at the Pontificia Universidad Católica del Ecuador - Manabí Headquarters and at the Universidad Nacional de Piura (Peru), on Product Management, Accident Investigation, Process Management and Strategic Management.
For his results in the business field, he was creditor of different recognitions and merits, where he obtained application results with the improvement of commercial management, internal control, quality of service, increase in the number of clients, specifically in companies that sell spirits oriented to the all-inclusive and extra-hotel sector.
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