Permanencia de la alta desigualdad y pobreza en Ecuador. Análisis de Efectividad de la Política Tributaria 2007-2020.

Abstract

The objective of this research work is to analyze the incidence of tax policy in relation to poverty and inequality indicators in Ecuador during the years 2007-2020. It is a descriptive-correlational research. The theoretical framework is developed from three main areas. First, tax policy and its different approaches to economic thought: interventionist trend, free market trend, and mixed trend; with a special focus on emergencies. Then, poverty and inequality, both with their different definitions, typologies, causes and consequences. Finally, the specific policies to reduce inequality and poverty according to the existing literature. When analyzing the results, it was found that the only statistically significant tax was VAT, leaving the rest of the important taxes without significance in poverty and inequality. The tax policy had a low effectiveness in the poverty and inequality indicators in Ecuador in the 2007-2020 period, also due to corruption and low government effectiveness.