Efectos de la recaudación tributaria del impuesto al valor agregado en los ingresos del presupuesto general del estado.

Abstract

The State as an organization, is the administrator of the supreme court of the address of a country, that is to say, has the responsibility of ensuring the development of its citizens through the implementation of infrastructure projects and implementation of quality public services, for which requires financing, and it is here that plays a very important role tax collection of taxes as a source of revenue in the General Budget of the State, which little by little has been a very important monetary resources for the state administration, one of these tributaries that greater impact has had on Government Management, is the Value Added Tax (VAT), for example, in Ecuador the VAT represented only in The 2017, 6,315 million, representing an increase of 11% compared to the year 2016. All of the above led us to propose a research study that was framed on the "Effects of tax collection of the Value Added Tax on the income of the general state budget", for which it took as a match point the analysis of bibliographic information documented in books, articles, same rules and regulations that allowed us to conceptualize and contextualize the collection of VAT and its contribution to government revenues. It is worth mentioning, that with the investigation it was concluded that tax collection of VAT has had a positive effect on the redistribution of wealth, which allows you to create and implement new and best works as well as quality basic services for the benefit of citizenship.