Análisis de la incidencia de la carga tributaria en el Ecuador en los precios a los consumidores finales de los bienes de consumo, período 2007 - 2019.

Abstract

The research includes an analysis of the statistical and numerical figures of the Internal Revenue Service, National Customs Service of Ecuador, Central Bank of Ecuador, Association of Automotive Companies of Ecuador, National Institute of Statistics and Censuses, publications of books, magazines and newspapers. The study is illustrated by presenting statistical data in tables and graphs. The composition, behavior and collection incidence of the tax revenues with the highest tax generation were evaluated and comparatively analyzed: Income Tax, Value Added Tax, Special Consumption Tax, Tax on Foreign Currency Outflow, Tax on Motor Vehicles, Environmental Tax on Vehicle Pollution, Ad Valorem, tariff surcharges and Development Fund for Children. The economic effects between these, production, employment and consumption, the collection of the tax burden, tax rates, consumer prices of goods and services that affected consumers to a greater extent such as: vehicles, electrical appliances, special consumer goods, products of the basic family basket, in which each one of these taxes causes the increase in sale prices to the public, due to the imposition of new taxes and the increase in the rates paid by consumers. As well as the minimum living wages dictated by the Government and the cost of the prices of some food goods. What has caused the town to have a lower purchasing power, a reduction in consumer spending, less productive foreign investment and a drop in sales.