CONSEQUENCES OF THE TAX REFORM ON THE ECONOMIC GROWTH OF ECUADOR

Abstract

Tax reforms consist of changes in the structure of one or more taxes or the tax system depending on the current national situation, which could not be foreseen within the public budget. They are important because they allow us to strengthen and expand tax revenues, they also obtain more resources to advance social programs or works and determine greater control of tax evasion. The objective of this research is to demonstrate whether the consequences of the tax reforms are positive or negative with respect to the results obtained from the GDP in a retrospective analysis of the different reforms and indicators. The indicators were analyzed from 2010 to 2020, showing a directly proportional relationship between the tax collection rate and the gross domestic product that determines the economic growth of a country measured from the production of goods and products. A study was carried out with a quantitative, descriptive approach where it is evident that tax reforms indeed contribute to economic growth, showing GDP growth from 2010 to 2020 of 70%, while collections in the same period of time, 55%.