ANÁLISIS DE IMPUESTIS FISCALES VERSUS BENEFICIOS E INCENTIVOS TRIBUTARIOS EN ECUADOR

Abstract

The Ecuadorian tax policy since management began in the presidency of the Republic of Econ. Rafael Correa has undergone a series of reforms that have been extinguished, amended and replaced taxes, while also have created a series of tax incentives, the same that are of concern in order to achieve a structure equitable tax. Therefore, the new role of the state will be analyzed with regard to the effectiveness of fiscal policy in relation to tax incentives, which play a major role in tax expenditures. In this sense, the characteristics of tax expenditures currently applied in the country through exemptions, deductions, rebates, tax credits, incentives Identify, etc. This analysis is inescapable; establish a quantitative and qualitative analysis of the benefits granted to companies, to have a clearer view of the basic principle of fairness that should govern a tax structure. Finally specific aspects on how to help generate a tax structure which dominates equity will be reviewed.