Evolución del sistema tributario a través del tiempo en el Ecuador.

Abstract

The following research work addressed the issue of the evolution of the Tax System over time in Ecuador, due to the importance of tax collection to launch the investments and government projects of the nation, for this reason it is important to determine how the Tax Regime has evolved, as a duty of taxpayers with the state since it is currently an item that represents an income very important for the fall in the price of a barrel of oil generating 40% of the total General State Budget. The main objective of the research was to describe the evolution of the Tax System over time in Ecuador, in order to capture what have been the main reforms that taxes have undergone and their impact on the coffers from the most remote times to the present, to provide an answer to the research question How has the Tax System evolved over time in Ecuador? For the development of the timeline and the systematization of the historical evolution of the tax contribution, the analysis of tax doctrines and review of documentation of the scientific community have been carried out, presenting by segments the reforms to taxes since the times that history dates.