Análisis económico de los impuestos a los consumos especiales aplicados a las bebidas alcohólicas establecidas por el Gobierno Ecuatoriano como política fiscal durante el periodo 2007-2016.

Abstract

The intervention of the government through the implementation of a fiscal policy increases taxes on consumers to the category of a social problem such as the consumption of alcoholic beverages, through the present work. Why is the data taken? Indicates that the indirect values with indirect prices in indirect prices and quantities, the coefficient of elasticity that is determined determines the demand for alcoholic beverages production of the Central Bank of Ecuador, and by means of a linear regression analysis You can find the result, and also analyze the evolution of the collections by the government before the tax changes. The study was conducted for the period 2007-2016 in Ecuador and the changes of excise taxes on alcoholic beverages.