Efecto del Impuesto a la Renta Único en los Sectores Exportadores de Banano de Ecuador, Periodos 2014-2018

This study discusses the difference between the traditional taxation scheme compared to the so-called flat tax scheme, or single rate scheme, as well as the advantages and disadvantages of both schemes. So, we will look at the case of the Single Income Tax [IRU] of the Ecuadorian banana sector in force since 2012, however, for the banana export sector it has been applicable since 2015, this sector of the economy represents one of the most important on the scale of non-oil exports. On the other hand, the income tax information paid by eight companies in the export sector is confronted, which record the highest volumes marketed during the years 2012 to 2018, with the aim of verifying the outcome of the application of the IRU, based on the premise of the Laffer Curve theory. In addition, the review of the different cases is carried out in the world where this tax revolution has already begun, which will allow us to have a frame of reference to size the effects of the application of a flat tax.