Los tributos en el ecuador y su aportación al presupuesto general del estado período 2016_2018 un estudio comparativo.

Abstract

In state economies, taxes are the most important source of government revenue. Taxes differ from other sources of income in that they are mandatory levies. Among the best known and highest collection taxes we have the income tax that is considered as a direct tax and the value added tax that is an indirect tax. The main objective of a national tax system is to generate income to pay government expenses at all levels. Because public spending tends to grow at least as fast as the national product, taxes, as the main vehicle of government finance, should generate revenue that grows correspondingly. In this way, the fiscal policy of the countries, in addition to generating income, can be used to promote economic stability. Taxes being one of the most important income a country has to finance the general state budget, becoming fiscal policy, a fundamental pillar as a component of the revenue of the budget pro forma. In this way, the State fulfills its social commitments through tax collection. Reason why the entity in charge of tax control, in the case of Ecuador, the Internal Revenue Service develops continuous efforts to increase the tax culture as a mechanism for tax evasion, reaching the goals and objectives imposed annually, for which Tax reforms have been created to increase tax collection, creating incentives for SMEs as well as for the export sector. It is important to know the incidence of taxes within the general state budget, to achieve this it is convenient to prepare a comparative study of taxes between different periods will allow to know the growth and evolution of tax revenues within the budget. In addition, it will be possible to establish which of the direct (IR) or indirect (VAT) taxes, are those that predominate in the collection and be able to establish in this way if they comply with the tax principles of our country. With what will be able to establish the incidence that have the taxes in the permanent income for the State. The general objective of the research work is to compare the values collected by concept of Income Tax and Value Added Tax, administered by the Internal Revenue Service, from the periods 2016 to 2018. The specific objectives were: to determine the taxes with the highest collection in Ecuador during the year 2016 to 2018; obtain the amounts collected for Income Tax and Value Added Tax of the General State Budget for the years 2016 to 2018; establish the importance of the collection of Income Tax and Value Added Tax within the General State Budget for the years 2016 to 2018 through an economic analysis. For the collection of information, the quantitative and quantitative method was used, in addition to the analytical method to conduct a study of the data obtained. The technique used was the bibliographic to access scientific articles, books and internet. As a result, it was obtained that the taxes in the country represent 44.20% of the General State Budget for 2018 and the income tax and the value added tax are 79.61% of the total collected in the same period. Concluding that taxes have become the main source of financing for the budgetary proforma of Ecuador.