Resumen
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.
| Idioma original | Español |
|---|---|
| Publicación | Revista Electrónica Iberoamericana |
| Estado | Publicada - 2015 |
| Publicado de forma externa | Sí |
Palabras clave
- Impuesto Renta; Equidad; Progresividad; Coeficiente de Gini; Recaudación tributaria