Las exenciones tributarias: su efecto en los sectores productivos y en el presupuesto general del estado

Abstract

The system of tax expenditure in recent years has become an important factor within the General State Budget and especially has been regarded as a fundamental mechanism of development of the productive sectors. Therefore, it is of great value an economic analysis that emphasizes the strengths and weaknesses of the tax waiver.

The main purpose of research is the analysis of Tax Expenditure, its influence in the productive sectors; and in the General Budget. To fulfill this objective, quantified what forgone the Central Government represented by the Tax Administration by recommended by international organizations such as methodologies: OCDE and CEPAL, in order to perform an evaluation to decision-making in a context of fiscal transparency.

Within the methodological procedure, the information to be used will be mainly secondary character statistics taken from key agencies such as SRI, Superintendence of Companies, INEC, etc.

The study is structured on a conceptual framework for subsequent calculation of the Tax Expenditure considering the existing legal regulations regarding exemptions, exemptions and special deductions.

In conclusion, the analysis of Tax Expenditure helps us to have an indicator that reveals if you stop receiving as tax revenue the state are meeting the economic or political objectives for which they were created.