Análisis de la relación de las reformas tributarias con el gasto público, como consecuencia de la baja del precio de petróleo.

Abstract

The tax collection is about the activities whose purpose is the collection of tax or also known as tax debts, while public spending is the amount of resources that the State invests in a country to meet the collective needs of society in general. The general objective of the work was to analyze the impact of tax reforms on public spending as an attenuator of the fall in oil prices. The methodology of the research had a quantitative, retrospective, non-experimental design and descriptive, correlational, deductive method. Among the results obtained in the data collection in the public institutional pages of the SRI, Ministry of Economy and Finance and the Central Bank of Ecuador, the tax collection had a growth encouraged by the reforms and laws created in the 2014 study period. 2018, where he highlighted the Organic Law of Solidarity and Citizen Corresponsibility for the Reconstruction and Reactivation of the Areas Affected by the Earthquake of April 16, 2016. The Spearman correlation was applied where a relation of 0.750 was obtained with a degree of significance of 0.020. It was concluded that both variables had a positive correlation, that is, if the tax collection increases the same behavior, public expenditure will have, although it should be stressed that this also depends on the policies exercised by the executive.