El isd y su incidencia en la contribución al pib post reforma tributaria en la zona 7 de Ecuador periodo 2022-2023.

Abstract

The present research work called “The ISD and its impact on the contribution to post-reform GDP in zone 7 of Ecuador, period 2022-2023”; since the ISD is a tax that is applied to currency transfers from a country abroad; The aim is to determine the ISD in Zone 7 of Ecuador, through the analysis of statistical data, to demonstrate its contribution to the GDP Post Tax Reform period 2022–2023. In Chapter 1, the object of study was defined and contextualized at the regional, national and Latin American level, supported by a bibliographic review that addressed previous studies related to the two key variables: ISD and GDP. Chapter 2 provided an essential theoretical review to conceptually understand the research object. The methodology, detailed in Chapter 3, was based on a deductive quantitative approach with a non-experimental analytical-descriptive design, using observation as the main tool for data analysis. The data analysis in Chapter 4 revealed that the ISD plays a fundamental role in contributing to the GDP, highlighting the province of El Oro in regards to Zone 7 due to its diversity of economic activities, generating an outflow of foreign currency. considerable compared to Loja and Zamora Chinchipe. Altogether, this work provides a comprehensive view of the relationship between the ISD and the GDP in Zone 7, establishing conclusions that seek to clarify fiscal decision-making and the economic development of the region.