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Indicador de eficiencia recaudatoria del impuesto al valor agregado y del impuesto a la renta de Ecuador

Author

Listed:
  • Ramírez, José
  • Carrillo Maldonado, Paul A.

Abstract

El presente estudio expone una metodología para medir la eficiencia de las administraciones tributarias en la recaudación de impuestos. Esta propuesta se dirige en especial a países en desarrollo que no tienen suficiente información desagregada para medir las brechas tributarias (inscripción, omisidad, veracidad y pago) con los métodos tradicionales. Los índices propuestos se basan en la estimación de balances estructurales de las finanzas públicas, en tanto que su interpretación se plantea como el cierre conjunto de las brechas tributarias. Esta metodología se aplica para el impuesto al valor agregado (IVA) y el impuesto a la renta (IR) de Ecuador, lo cual evidencia que el significativo crecimiento en la recaudación se ha dado por una mayor eficiencia de su administración tributaria.

Suggested Citation

  • Ramírez, José & Carrillo Maldonado, Paul A., 2017. "Indicador de eficiencia recaudatoria del impuesto al valor agregado y del impuesto a la renta de Ecuador," IDB Publications (Working Papers) 8679, Inter-American Development Bank.
    • Handle: RePEc:idb:brikps:8679
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    Cited by:

    1. Segundo Camino‐Mogro, 2023. "Tax incentives, private investment and employment: Evidence from an Ecuadorian reform," Journal of International Development, John Wiley & Sons, Ltd., vol. 35(7), pages 2129-2156, October.
    2. Renzo Vidal Caycho & Julio Eduardo Yarasca Moscol, 2021. "Impuesto a la riqueza en épocas de la COVID-19: El caso peruano," Revista de Análisis Económico y Financiero, Universidad de San Martín de Porres, vol. 4(01), pages 31-39.

    More about this item

    JEL classification:

    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H26 - Public Economics - - Taxation, Subsidies, and Revenue - - - Tax Evasion and Avoidance
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

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