EL IMPUESTO A LA RENTA EN EL ECUADOR 2000 – 2015

Vicente Eduardo Méndez Rojas; Cristina Perez Rico

EL IMPUESTO A LA RENTA EN EL ECUADOR 2000 – 2015

Vicente Eduardo Méndez Rojas (First Author)
, Cristina Perez Rico

Research output: Contribution to journal › Article › peer-review

Abstract

The objective of this research is established the main modifications in the Ecuatorian income tax framework and its relation between gross domestic product and the central government budget financiation in two different periods; 2008-2015 (april) and 2000-2007. It is examined the main legal modifications; the relation between gross domestic product and budget. The authors also present the tax collection seasonality, the income tax in the main provinces; business activities; for each sort of taxpayer; for private and public sector. Futhermore; it is analyced the billing system; the information transparency; the capacity of redistribution wealth; tax evasion; among others.

Original language	Spanish
Journal	Revista Electrónica Iberoamericana
State	Published - 2015
Externally published	Yes

Keywords

Impuesto Renta; Equidad; Progresividad; Coeficiente de Gini; Recaudación tributaria

Cite this

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title = "EL IMPUESTO A LA RENTA EN EL ECUADOR 2000 – 2015",

abstract = "The objective of this research is established the main modifications in the Ecuatorian income tax framework and its relation between gross domestic product and the central government budget financiation in two different periods; 2008-2015 (april) and 2000-2007. It is examined the main legal modifications; the relation between gross domestic product and budget. The authors also present the tax collection seasonality, the income tax in the main provinces; business activities; for each sort of taxpayer; for private and public sector. Futhermore; it is analyced the billing system; the information transparency; the capacity of redistribution wealth; tax evasion; among others.",

keywords = "Impuesto Renta; Equidad; Progresividad; Coeficiente de Gini; Recaudaci{\'o}n tributaria, Impuesto Renta; Equidad; Progresividad; Coeficiente de Gini; Recaudaci{\'o}n tributaria",

author = "\{M{\'e}ndez Rojas\}, \{Vicente Eduardo\} and \{Perez Rico\}, Cristina",

year = "2015",

language = "Espa{\~n}ol",

journal = "Revista Electr{\'o}nica Iberoamericana",

issn = "1988-0618",

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TY - JOUR

T1 - EL IMPUESTO A LA RENTA EN EL ECUADOR 2000 – 2015

AU - Méndez Rojas, Vicente Eduardo

AU - Perez Rico, Cristina

PY - 2015

Y1 - 2015

N2 - The objective of this research is established the main modifications in the Ecuatorian income tax framework and its relation between gross domestic product and the central government budget financiation in two different periods; 2008-2015 (april) and 2000-2007. It is examined the main legal modifications; the relation between gross domestic product and budget. The authors also present the tax collection seasonality, the income tax in the main provinces; business activities; for each sort of taxpayer; for private and public sector. Futhermore; it is analyced the billing system; the information transparency; the capacity of redistribution wealth; tax evasion; among others.

AB - The objective of this research is established the main modifications in the Ecuatorian income tax framework and its relation between gross domestic product and the central government budget financiation in two different periods; 2008-2015 (april) and 2000-2007. It is examined the main legal modifications; the relation between gross domestic product and budget. The authors also present the tax collection seasonality, the income tax in the main provinces; business activities; for each sort of taxpayer; for private and public sector. Futhermore; it is analyced the billing system; the information transparency; the capacity of redistribution wealth; tax evasion; among others.

KW - Impuesto Renta; Equidad; Progresividad; Coeficiente de Gini; Recaudación tributaria

UR - https://www.urjc.es/images/ceib/revista_electronica/vol_9_2015_1/REIB_09_01_Mendez-Rojas.pdf

M3 - Artículo

SN - 1988-0618

JO - Revista Electrónica Iberoamericana

JF - Revista Electrónica Iberoamericana

ER -

EL IMPUESTO A LA RENTA EN EL ECUADOR 2000 – 2015

Abstract

Keywords

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