Impacto financiero en el presupuesto General del Estado por las condonaciones de deuda tributaria en Ecuador desde el año 2008 hasta el 2018.

Abstract

This research was carried out with the aim of developing an in-depth analysis of the financial impact of tax forgiveness, through a bibliographic review of the reforms authorised by the Ecuadorian state from 2008 to 2018 in order to identify the impact on the general state budget in the years that the reforms were implemented. To this end, descriptive research was carried out using secondary sources with a quantitative approach. The study population for the research topic was all tax debt forgiveness carried out in Ecuador from 2008 to 2018. To obtain a representative sample, a stratified sampling method was established by regions, provinces, type of tax and tax years to ensure that variations in the financial impact of write-offs across the country are captured. The results show that the 2008 and 2018 tax amnesties have similarities in terms of their ability to increase taxpayer revenues, although they differ in the amounts collected due to changes in tax policies. The main objective in both cases is to reduce the control gap and encourage appropriate and consistent tax behaviour. However, the quantitative data do not show a significant change in taxpayers' tax behaviour.