Impacto de las categorizaciones de la presión fiscal en la economía ecuatoriana. Periodo 2000-2020.

Abstract

The present study aims to analyze the impact of the tax burden on economic growth through the categorization of the tax variables that make up the tax burden. This categorization is made up of: Direct Tax (Income Tax), Indirect Tax (VAT + ICE + Tariffs) and Social Security Contributions. It also seeks to determine which is the category that has the greatest or least impact on the economic growth of the country. To do this, an Vector Autoregressive model (VAR) was used as it is a dynamic model that presents the differences over time and allows analyzing the impact of policies on macroeconomic data. Macroeconomic variables were used within the period 2000-2020 with data on a quarterly basis. Among the main results of the study, it was obtained that, in the case of Ecuador, considering direct and indirect taxes and social contributions, as explanatory variables of GDP, the most significant variable for the growth of the economy were the contributions to Social Security.