CAMBIO PORCENTUAL DEL I.V.A Y EFECTO EN EL INGRESO POR RECAUDACIÓN EN ECUADOR DEL AÑO 2015 AL 2017.

Abstract

This work empirically estimates how significant an increase or decrease in the Value Added Tax is for Ecuador in the years after dollarization, that is, if altering the tax rate affects income from collection. The study takes the years 2015, 2016 and 2017 to evaluate the tax change. The dollarization for Ecuador occurred in the year 2000, until the present of 2017 there has only been a percentage variation in the tax rate, the fiscal policy was taken in 2016 in the government of Rafael Correa to cover the expenses caused by the earthquake that suffered the country. The research carried out is quantitative, the MCO econometric model is used to observe the results and to obtain how elastic the VAT is in relation to the income by monthly collection, consumption will be used with a monthly frequency as a control variable to adjust the results, this in order to plan optimal scenarios to obtain a maximization in revenue by collection. The study reveals that the variation of the rate is inelastic to the income for the estimated time, which allows inferring that it occurs due to the endogeneity of the factors analyzed.