Impacto de la recaudación tributaria en el crecimiento económico de Ecuador en el periodo 2009-2019.

Abstract

This work was developed on theoretical and statistical bases, where the variables considered for the present study correspond to the period 2009-2019, for a total of 11 years, all this according to the availability of data with respect to the 24 provinces of Ecuador. This measurement is proposed with the objective of determining the impact of tax collection on the economic growth of Ecuador through a statistical model of panel data. To carry out the model, some variables were considered such as: provincial gross production (PBP), total sales (VT), income tax (ISR), value added tax (VAT), special consumption tax (ICE) and currency outflow (ISD). The results obtained in the panel data regression indicate that all the variables in question are statistically significant at 95% confidence, that is, the proposed model has independent variables that can significantly explain the existing behavior in economic growth. With these results it is evidenced that total sales and taxes significantly influence the Provincial Gross Product. In relation to what has been said, it is concluded that in the stratum of tax collection for a country it is very important, since it is part of the financing of an economy, for Ecuador, the impact of tax collection can be very contradictory according to the market , the variations that occur in taxes directly and very notably affect all economic agents, for this reason fiscal policies must be taken with great caution, because this will produce a great effect that could reactivate the economy or in the worst case slows down and even causes setbacks in the economy.