IMPACTO DE REFORMAS TRIBUTARIAS EN ECUADOR: EVALUACIÓN DEL EFECTO EN CONTRIBUYENTES Y LA EFICIENCIA RECAUDATORIA

Abstract

This study comprehensively examines recent tax reforms in Ecuador and their influence on taxpayers and tax collection. The paper focuses on analyzing how the legislative tax modifications adopted between 2019 and 2023 have affected the country's tax structure, identifying both improvements and areas that still require adjustments. Through a literature review methodology, this study compiles and synthesizes data from multiple sources, including government reports, academic studies, and economic analysis. The research is broken down into several specific objectives. First, it analyzes the characteristics and political and economic rationale of each tax reform implemented, which allows us to understand the context and objectives behind each legislative change. Next, it examines how these reforms have redistributed the tax burden among different groups of taxpayers, and assesses the collection efficiency of the tax system after the reforms. In addition, we consider the international context through comparative law, proposing policies that promote greater legal stability and more equitable and efficient tax practices.