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Impacto de la recaudación tributaria en el crecimiento económico de Ecuador en el periodo 2009-2019

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  • Karen Ramírez Escalante
  • Luis Brito Gaona

Abstract

The present analysis corresponds to the period 2009-2019 with respect to the 24 provinces of Ecuador, where it is proposed to determine the impact of tax collection on the economic growth of Ecuador through an econometric panel data model. To carry out the model, some variables were considered, such as: provincial gross production (PBP), private investment (IP), income tax (ISR), value added tax (VAT), special consumption tax (ICE) and outflow of foreign currency. (ISD). The results obtained indicate that all the variables in question are statistically significant, that is, they explain the existing behavior in economic growth. With these results it is evident that private investment and taxes have a significant impact on the economic growth of Ecuador in the years considered in the study. It is concluded that tax collection for a country is very important, since it is part of the financing of an economy, for Ecuador the impact of tax collection can be very contradictory depending on the market, the variations that occur in taxes directly and affect very notably to all economic agents, so fiscal policies must be taken with great caution, as this will have a great effect that could reactivate the economy or, in the worst case, slow down and even cause setbacks in the economy

Suggested Citation

  • Karen Ramírez Escalante & Luis Brito Gaona, 2021. "Impacto de la recaudación tributaria en el crecimiento económico de Ecuador en el periodo 2009-2019," X-pedientes_Económicos, X-pedientes Económicos, vol. 5(13), pages 6-23.
    • Handle: RePEc:xpe:journl:v:5:y:2021:i:13:p:6-23
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    1. Mordecki, Gabriela & Ramírez, Lucía, 2018. "¿Qué es lo primero: el crecimiento del PIB o la inversión? El caso de una economía pequeña y abierta," El Trimestre Económico, Fondo de Cultura Económica, vol. 0(337), pages .115-136, enero-mar.
    2. Manuel Arellano & Stephen Bond, 1991. "Some Tests of Specification for Panel Data: Monte Carlo Evidence and an Application to Employment Equations," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 58(2), pages 277-297.
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