Análisis de las Reformas Tributarias Aplicables a las Empresas y su Impacto en la Recaudación Fiscal del Ecuador, 2018-2022

Abstract

The purpose of the article is to present an analysis of the impact that the tax reforms of recent years applied to companies have generated in the tax collection of Ecuador. The methodological development of this article is attributed to an in-depth analytical and exploratory approach of sources such as magazine articles, legal regulations and statistical data from official pages, from which the information regarding the subject was reviewed. The results that were found are that tax collection is based primarily on company taxes in terms of Income Tax and indirect taxes at a general level, maintaining a regressive and inequitable tax structure, which affects the population with less income. According to the data analyzed, the tax reform of 2021considerably improved tax collection, effectively influencing state revenue; however, the sustainability of companies are affected, since consumption and investment are reduced.