Análisis de los factores que inciden en las fluctuaciones de los ingresos tributarios del Ecuador periodo 2006-2017.

Abstract

The objective of this work is to analyze the factors that influence the fluctuations of tax revenues. The research method is deductive, because it is based on theory and seeks to indicate the factors that affect the fluctuations of tax revenues. In addition, it has a quantitative approach because the information comes from the statistical database of the SRI. The theoretical framework explores the different factors that according to the experts in the fluctuations of tax revenues are: the Gross Domestic Product, the lagged tax revenues, consumption, evasion, tax debt and administrative efficiency. However, this research focused on the GDP and lagging tax revenues. These variables were chosen based on its background and the scope of the study. For the gathering of the information, the economic and general statistics of the Central Bank of Ecuador and the Internal Revenue Service for the period 2006-2017 were reviewed. As a conclusion of this investigation, it was determined that GDP and lagged tax revenues are significant in the fluctuations of tax revenues.