Análisis de la Incidencia del Impuesto a la Salida de Divisas sobre las Importaciones del Sector Industrial en el Ecuador 2011-2022

Abstract

This research was developed with the aim of establishing the relationship between two variables: imports of the industrial sector in Ecuador (dependent variable) and the Exit Tax on Foreign Exchange (independent variable) during the periods of 2011-2022. To achieve this goal, a qualitative approach was used, which allowed for a detailed examination of the phenomenon and a deeper understanding of the relationship between the variables. In addition, a descriptive-correlational scope study was implemented and the deductive method was used to establish relationships between the variables through theory. To carry out the study, a non-experimental longitudinal design was employed, which allowed for observations at different times and an evaluation of changes in the variables over the studied period. The results showed variable growth in the imports of the industrial sector, associated with the demand for machinery, equipment, technology, and raw materials. Despite the Exit Tax on Foreign Exchange, no significant fluctuations in imports and tax revenue were observed, suggesting that this tax has not been a determining factor in the dynamics of industrial sector imports in Ecuador. The study recommends a deeper analysis of these factors and close monitoring of future import and Exit Tax trends to identify possible changes in market dynamics and anticipate opportunities and challenges for the industrial sector in Ecuador