La política tributaria y su efecto en el crecimiento económico de Ecuador período 2007-2017.

Abstract

The tax policy has great importance within the economy of the countries, since through these the payment and active tax culture is promoted through measures and decisions that promote economic growth. Ecuador in 2000 assumed the dollar as the official currency, leaving aside its monetary policy and using fiscal policy as a key tool for economic control. Beginning in 2007, significant changes began in the area of tax policy and tax collection, making them a main source of income for the country. The objective of this research is to know the effect of the tax policy on the economic growth of Ecuador in the period 2007-2017, through the study of the main taxes such as: value added tax, income tax, tax on the special consumption, tax on the exit of foreign currencies, tariffs and other taxes, on the GDP. For this, a quantitative, descriptive, and correlational approach was used, using the use of documentary sources provided mainly by scientific articles, statistical documents of national source, among others. An analysis was also carried out through the application of an econometric model of multiple linear regression. whose results show that the tax policy has a significant effect and relationship with economic growth in Ecuador.