Análisis de las variaciones de los recaudos del impuesto a la salida de divisas en la provincia de El Oro, periodo 2010-2023.

Abstract

The present study was carried out with the objective of analyzing the variations in the collection of the Outgoing Foreign Exchange Tax in the province of El Oro between the periods 2010 -2023. For which, it was based on a descriptive-quantitative research with a positivist approach, using the documentary review technique and data collection forms as instruments. The main sources of information were the SRI's tax collection statistics database and the multidimensional statistics system called Saiku. The analytical-synthetic method was used to analyze the data. Based on the results obtained, significant variations in ISD collection are revealed, with periods of marked growth and decline, and it was determined that changes in the ISD rate have had a direct impact on ISD collection in the province of El Oro. In addition, in the sectoral analysis it was identified that, in the province of El Oro, the productive sectors have presented different levels of contribution to the collection of ISD, being the tertiary sector the main source of ISD. Finally, in the analysis of the participation of the province of El Oro in the total ISD collection at the national level, it was evidenced that, despite the fluctuations and the general trend of decrease, it continues to be relevant in the country's economy, occupying the fifth place among the provinces that contribute to the collection of ISD in the year 2023.