| dc.description.abstract | This work accomplishes analyzing reforms to the tax regulations during the period 2009 to 2013 and the effect on the tax collection. This work focuses on the main taxes in Ecuador: sales taxes (IVA, income taxes, currency outflows taxes and special consumption taxes (ICE).Taxes are one of the most important sources to finance the country budget. Through the collected taxes an important number of public services are financed, such as: health services, city improvements, highways, education, etc. This supports the final objective of improving the quality of life of the Ecuadorian citizens, reducing the social inequalities, and to start the development of the country.Reforms to the tax regulations, specially those with respect to the tax collection, have a double objective: i) to increase the collected amount, that support the country budget, and ii) to change the taxpayer behavior, promoting the voluntary payment.
This work concludes that most of the reforms to the tax regulations achieved their objective, which is to increase the amount of collected taxes. This increase in the amount of collected taxes is due to the increase of taxpayers that voluntarily pay taxes.
This document is organized as follows: the first chapter introduces general aspects of the study carried on in this work, the second chapter presents the tax system in Ecuador, the third chapter collects and summarizes the changes to the tax regulations occurred during the period 2009 to 2013, finally, chapter four reviews the amount of collected taxes by the Internal Revenue Service (SRI) and analyzes them in the context of the reforms made to the tax regulation. | |
