Desafíos de las reformas tributarias en el impuesto a la renta un estudio comparativo entre Ecuador y Peru 2022 2024.

Abstract

This thesis, entitled "Challenges of Income Tax Reforms: A Comparative Study between Ecuador and Peru, 2022-2024," analyzes the regulatory changes implemented in both countries to strengthen tax compensation, reduce evasion, and promote a more equitable tax system. The study arose from the need to understand how Income Tax reforms have responded to the economic and social challenges arising from the pandemic, informality, and limitations in tax administration, recognizing that Ecuador and Peru, despite their structural differences, face similar challenges in the tax field. The research was conducted using a mixed approach, with a predominance of the positivist paradigm, employing deductive and inductive methods that allowed for the articulation of tax theory with data obtained in the field. Techniques such as surveys and semi-structured interviews were used with accounting professionals in Machala (Ecuador) and Tumbes (Peru), complemented by a documentary analysis of the regulations, resolutions, and reforms implemented during the 2022-2024 period. This approach allowed for an assessment of both the perceptions of the stakeholders involved and the actual effects in terms of equity, tax compliance, and collection, ensuring a comprehensive and comparative analysis. The results obtained show an increase in tax collection in both countries, as a result of the broadening of the tax base, the strengthening of control mechanisms, and the implementation of progressive measures. However, limitations linked to political instability, the resistance of certain economic sectors, and persistent informality were also identified. The study concludes that, while the reforms have achieved progress in terms of equity and efficiency, challenges remain in achieving a sustainable and fair tax policy. Finally, recommendations are proposed to improve legal certainty, optimize oversight, and design more inclusive tax policies that strengthen taxpayer confidence and the region's economic development.