Caracterización del régimen tributario ecuatoriano.

Abstract

The changing directions of tax policy in Ecuador leads us to think about the lack of seriousness with which the issue is handled. There are also external factors that influence the change in the economic policy of the States, including influential currents of politics, currents of thought, reforms to old models of policy, changes of government, rise to the power of Governments With new political tendencies, social demands, natural disasters, wars, among others. This thesis deals with the influence of these factors and their impact on internal tax policies and suggests a rejection in the elaboration of tax rules with dedications or motivated by subjective factors or emotional charges that derive in laws Dedicated to sectors of the production or, worse still, to social extracts, like at the beginning of the state unfavorable tax policies, until the last government with tax policies unfavorable to certain groups of economic power.