Efectos de la recaudación del impuesto a la salida de divisas sobre el presupuesto general del estado. Período 2015-2020.

Abstract

The present titling work carries out a detailed analysis of the effect of the Tax Collection of the ISD in the General Budget of the State during the last 5 years, product of the increase generated by the reforms to the Foreign Currency Exit Tax carried out in the time of its experience. , focused on the reforms that contributed to the significant evolution of this tax; said study and are based on Ecuadorian legal regulations, as well as, the tax quantification presented corresponds to official figures issued by the Tax Administration and other government entities responsible for the reliable presentation of the same. The objective of the work is to analyze the effects of the collection of the Foreign Currency Outflow Tax on the General State Budget in the period 2015-2020; the methodology used in the development of the bibliographical research through the historical-logical, descriptive, analytical-deductive method through the compilation of the statistics issued by the official pages of the State, of each year of the resources collected by this tax and thus determining its contribution in relation to the total tax collection and the total of the General State Budget. Finally, with the contribution of the results obtained and increased, we reach the conclusions and recommendations, this being of a reform order to the tax, whose importance stands out in the country's economy and contributing to an equitable distribution of wealth.