Simplicidad y progresividad tributaria, un estudio al impacto en el sector turístico de la provincia de Santa Elena, periodo 2017-2021.

Abstract

Simplicity and tax progressivity seek to ensure that tax compliance is not tedious for the taxpayer. In recent years, the state has implemented increasingly simple collection measures through regulations and reforms. The objective of this research work was to determine the impact of Tax Simplicity and Progressivity in the tourism sector, through the analysis of tax reforms and study of the evolution of tax compliance of taxpayers in the Province of Santa Elena, period 2017- 2021. The methodology present in non-experimental research with a descriptive, quantitative scope, using the instrument for data collection, the survey and the synthesis of bibliographic sources and theoretical elements of the object of study for analysis and checking the evolution of the results. of tax revenues from the tourism sector in the province of Santa Elena. In the results of the investigation, tax compliance by taxpayers was evidenced, due to its ease and simplicity that the tax regulations hold in the obligations with the treasury; In addition, with the comparison of the collection statistics of the last fiscal periods, it is evident that there is an increase in the collection of some taxes generated by their simplicity of compliance and a decrease in taxes that depended on certain collections such as withholdings at the source of the tax. to added value; On the other hand, it was presented that in the tourism sector the most important taxes for the collection of Santa Elena come from the value added tax, income tax and special consumption tax.