Incidencia del impuesto a la salida de divisas a la recaudación tributaria en el cantón Machala durante el período 2022-2023.

Abstract

The analysis presented examines the impact of the Foreign Exchange Exit Tax (ISD) on the tax collection of the Machala canton during 2022-2023. At a general level the tax regulates the outflow of foreign currency, contributes to public finances and limits capital flight, although with consequences for competitiveness and investment. At the local level the tax affects companies related to import and export by raising costs and reducing profit margins which is why based on the above the effects of the tax reforms applied to this obligation and its evolution in recent years will be examined. The study identifies factors such as tax evasion and ineffective policies that reduce revenue impacting the canton’s economy. The data show a decrease of 14,6% in ISD collection in 2023 compared to 2022 and a concentration of 92,7% is observed in Machala evidencing its central role in the provincial contribution. Methodologically speaking, the research applies a quantitative approach with deductive methods and techniques such as surveys and interviews according to which the results highlight a negative perception about the ISD and its impact on exports and economic sustainability. Finally, strategies such as tax simplification and investment incentive are suggested to optimize its management.