PRESIÓN TRIBUTARIA DEL ECUADOR, PERÍODO 2000-2018: UN ANÁLISIS DESDE EL ENFOQUE DE LA TEORÍA DE LA CURVA DE LAFFER.

Abstract

In 2008, in the wake of the global crisis and the fall in the price of oil, the importance of the relationship between the tax structure and economic growth is highlighted, in turn the concept of tax pressure is included as a viable tool for counteract the reduction of tax revenues. Based on this, the main objective of the research is to establish the optimal level of tax pressure in Ecuador based on the empirical verification of the Laffer curve theory, for this purpose and given the availability of data, a regression was formulated polynomial with logarithmic transformation of the monthly time series of the period 2000-2018, obtaining as a main result that the tax rate that maximizes income is 22.27%, level that is below the current tax pressure (16.50%).