Impuestos directos e indirectos y su relación con el crecimiento económico del Ecuador periodo 2010-2022.

Abstract

In the present study, it was determined to analyze direct and indirect taxes and their relationship with the economic growth of Ecuador during the period 2010-2022, in order to determine the contribution and efficiency of these items in the country's economy, in addition to observe its financial history and tax structure. For the correct development of this work, the type of correlational research and a quantitative approach were chosen, with a non-experimental design, since reliable information was collected from various indexed journals and websites endorsed by State institutions. For the statistical analysis, a linear regression was used using the IBM SPSS Statistics program, where the significance of the studied variables could be verified. The main results show that With an r^2 of 0.94, the significance of the variables for the model is corroborated, and likewise the result obtained under the Pearson coefficient is 0.96, thus indicating a high level of correlation between these same variables. . Furthermore, the inverse relationship between IBA and PIB is highlighted, while the rest of the variables maintain a direct relationship with PIB. Based on these findings, decision-making can be analyzed to boost tax collection and continue increasing its contribution to the local economy.