“EL IMPUESTO A LA SALIDA DE DIVISAS Y LA INVERSIÓN EXTRANJERA DIRECTA EN ECUADOR, 2008-2015”

Abstract

This research work aims to show whether there is a relationship between revenue and the amount of foreign direct investment coming into the country. Foreign direct investment is a source of economic growth. The eclectic paradigm of international production indicates that investors are looking for countries that provide greater specific advantages and attractive markets. The effect that can have the fundraising of taxes on the investment is also exposed, exclusively the tax to the output of badges and their evolution. The investigation has a quantitative approach, it will evidence patterns of behavior and in this way it is possible to determine whether the increase in the collection of the ISD affects the amount of FDI that arrives to the Ecuador. It will work with time series data. To check the relationship an analysis of linear regression is used, with periods of data from 2008 to 2015, found in pages of the Ecuador’s Central Bank and of the Service of Internal Incomes. The results obtained determined that the relationship between the variables is little significant so the hypothesis is rejected.