IMPUESTO A LA SALIDA DE DIVISAS EN LA INVERSIÓN EXTRANJERA DIRECTA EN ECUADOR, PERÍODO 2012-2015

Abstract

This study starts from a social need that generates uncertainty and disinformation on the Exit Tax and its effect on the economy, which has been questioned by analysts regarding the effectiveness of the measure, causing concern about the future of Investments in the country. The proposed topic is vital in revealing the fabric myths about this tribute and its "negative effects" in the Ecuadorian economy, calling it "legal uncertainty" that has led to the flight of capital and create false expectations about the economic system And social. Starting from this problematic, the project focuses its main objective in determining the effect of the ISD on the flows of Foreign Direct Investment (FDI) in Ecuador, particularly in the period 2012-2015, that contributes in the generation of information on the behavior and the Relationship of the above variables. For this purpose, the compilation, evaluation and analysis of the national and international statistical data prepared by official institutions was carried out; Studies carried out on this subject; All of which was contrasted with primary information obtained from interviews and surveys aimed at representative agents of both private and public bodies linked to this issue. The results showed that ISD did not significantly affect FDI flows in the last four years; Thus clearing the premise of linking the ISD as directly responsible for the country's lack of attraction to foreign investment.