Análisis del impacto de las reformas tributarias sobre la evasión fiscal durante el 2001 al 2015 en el Ecuador.

Abstract

At the time of contributing to the public income, taxes play a preponderant role, since through its collection the State can finance public expenses such as education, health, security, national defense, public works, etc., with the purpose to redistribute wealth and reduce social inequalities. The purpose of this paper is to analyze and inform society about the impact of tax reforms in the period between 2001 and 2015, which are considered as one of the pillars of Ecuador's tax structure and that they have had variations over time. The research is developed through five chapters, the first one will know the background of the research, the problem and its justification, in addition, the legal regulations that support this study and the research methodology used to acquire the information. In the second chapter, the theoretical framework, several terms used throughout the investigation will be defined as tax structure, taxes, tax evasion, infractions, sanctions, frauds, among others. In the third chapter, a study on tax evasion in Latin America will be carried out, comparing it with the situation faced and faced by Ecuador. In the fourth chapter, the regulations, laws and regulations implemented in the Ecuadorian economic policy will be reviewed. Finally, in the fifth chapter we will analyze the impact that changes in tax reforms have had, and which have contributed significantly to the reduction of tax evasion.