Analysis of value added tax (VAT) collection in Ecuador, period 2015-2023
DOI:
https://doi.org/10.51798/sijis.v5i1.736Keywords:
Collection, Value Added Tax, Tax SystemAbstract
This research focuses on analyzing the Value Added Tax (VAT) collection in the Ecuadorian system for 2015 - 2023. For this purpose, an approach to VAT in Latin America and the Caribbean is made and the analysis is deepened in the official statistics of Ecuadorian collection. It was necessary to apply a methodological route that consisted of a bibliographic-documentary study and a mixed qualitative and quantitative approach that allowed the analysis of numerical data on VAT collection, ratios, and refunds. The main results reflect a trend of constant growth in collection and refunds, with the year 2023, with partial information up to September, being the year that has achieved historical values of collection and refunds. Finally, although the goals remain close to the collection, the deviations of some fiscal years suggest significant economic challenges. Employing ANOVA, significant differences can be considered that go beyond the collection goal and differ in the effectiveness of the tax system concerning VAT.
References
Amaglobeli, M. D., Crispolti, M. V., & Sheng, X. S. (2022). Cross-Country Evidence on the Revenue Impact of Tax Reforms (No. 2022-2199). International Monetary Fund.
Bahl, R., & Bird, R. (2008). Subnational taxes in developing countries: The way forward. Public Budgeting & Finance, 28(4), 1-25.
Burgess, R., & Stern, N. (1993). Taxation and development. Journal of economic literature, 31(2), 762-830.
Fuest, C., & Riedel, N. (2010). Tax evasion and tax avoidance in developing countries: The role of international profit shifting. Oxford University Centre for Business Taxation Working Papers, (1012).
González , D., & Zambrano , R. (21 de 07 de 2021). CIAT Centro Interamericano de Administraciones Tributarias. Obtenido de https://www.ciat.org/ciatblog-impuesto-al-valor-agregado-su-aplicacion-en-america/#_ftn1
Gosocket. (2020). El IVA en Latinoamérica. Recuperado el 27 de 11 de 2023, de The companies Network: https://blog.gosocket.net/el-iva-en-latinoamerica/
LRTI. (29 de 12 de 2021). Ley de Régimen Tributario Interno LRTI. Recuperado el 01 de 12 de 2023, de Lexis S.A: https://www.infancia.gob.ec/wp-content/uploads/2023/02/14-Ley-Organica-de-Regimen-Tributario-Interno.pdf
Ministerio de Economía y Finanzas, & Subsecretaría de Programación Fiscal. (2023). Programación fiscal 2024 - 2027. Obtenido de Gobierno del Ecuador: https://www.finanzas.gob.ec/wp-content/uploads/Documento-Programacion-Fiscal-Septiembre-2023.pdf
Mooij, R. A. D., & Ederveen, S. (2008). Corporate tax elasticities: a reader's guide to empirical findings. Oxford review of economic policy, 24(4), 680-697.
OCDE . (2023). Estadísticas tributarias de Amércia Latina y el Caribe 1990 - 2021. doi:https://doi.org/10.1787/5a7667d6-es.
OCDE. (16 de 05 de 2023). Estadísticas Tributarias en América Latina y el Caribe 2023. doi:https://doi.org/10.1787/5a7667d6-es
Orozco , M., & Tapia, E. (28 de 11 de 2023). Reforma tributaria: Estos son los 10 puntos clave del proyecto de Noboa. Recuperado el 02 de 12 de 2023, de Primicias EC: https://www.primicias.ec/noticias/economia/reforma-tributaria-claves-noboa-impuestos/
Pomeranz, D. (2015). No taxation without information: Deterrence and self-enforcement in the value added tax. American Economic Review, 105(8), 2539-2569.
Russell Bedford. (07 de 06 de 2023). ¿Quiénes pueden solicitar la devolución del IVA en Ecuador? Recuperado el 02 de 12 de 2023, de Russell Bedford: https://russellbedford.com.ec/quienes-pueden-solicitar-la-devolucion-del-iva-en-ecuador/
Servicio de Rentas Internas , S. (29 de 09 de 2020). RESOLUCIÓN Nro. NAC-DGERCGC20-00000061. Obtenido de Base legal: https://www.sri.gob.ec/impuesto-al-valor-agregado-iva
Tapia , E. (25 de 01 de 2023). Crece la recaudación de IVA, aunque la economía sigue golpeada. Recuperado el 01 de 12 de 2023, de Primicias EC: https://www.primicias.ec/noticias/economia/recaudacion-iva-recuperacion-economia-ecuador/
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2024 Marcela Patricia Vizuete Achig, Sandra Marivel Toaquiza Toapanta, Lorena Antonieta Navas Álvarez, Milton Fernando Hidalgo Achig
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
