LAS REFORMAS TRIBUTARIAS Y SU IMPACTO EN LA PRODUCCION: EL DESARROLLO DEL SECTOR INDUSTRIAL EN LA CIUDAD DE GUAYAQUIL

Abstract

Since 2007, a new State role in the economy in terms of its economic policy, both fiscal and monetary field. With regard to taxation, the effects of tax policy in the tax structure and the industrial sector of Guayaquil will be analyzed. By setting out a description of the tax changes and modifications made in these eight years of government of President Rafael Correa, examining the results of this tax policy. A quantitative and qualitative analysis of direct and indirect taxes collected by the IRS and developments that have taken further by determining the progression or regression of Ecuador's tax structure is also performed. At this point, further the importance of industry Guayaquil in Ecuador's economy and its tax contribution to the treasury will be reviewed. Finally, as tax policy aims to encourage production and productive employment, proposals to revise certain taxes that are affecting the business sector, so as to contribute to a better productive development will be made.