Análisis de la recaudación del impuesto a la renta y su incidencia en la inversión extranjera directa en el Ecuador, periodo 2000-2016.

Abstract

Foreign direct investment (FDI) is a topic of interest for governments in turn to boost the economic growth of a country. It can generate new jobs, incorporate new technologies and, more generally, promote growth and employment. In the Ecuadorian context in recent years has based its economic model based on the increase in public spending, in this sense, the governme nt has implemented several tax reforms such as income tax in order to increase government spending which according to The effect of crowding out as the government implements new taxes alienates foreign direct investment. The objective of this research work is to determine the effect of income tax on FDI in the period 2000 to 2016, so, the following results have been found: In the analysis of the evolution of FDI, the has observed a growth trend, while the collection of income tax behaves increasingly, the results of the econometric models suggest that both models cointegrate in the long term, in the first model the IR elasticity is -0 , 18% and in the second model the IR elasticity is -0.49%. However, GDP and Public Expenditure are not statistically significant. In both models passed diagnostic tests such as heteroscedasticity tests, autocorrelation, omission of variables and normality in errors.