Reformas tributarias en el Ecuador, una visión de la última década.

Abstract

taxation as a source of income. Worldwide, taxes have always been a source of income for the state to enable the social and economic development of the country. The activities of the Public Sector are financed by the state, and this is supported by the collection of tax revenues, called taxes, rights, products and uses. Through a bibliographical review, and an analysis of the collection data from official sources, this article intends to carry out an analysis of the tax reforms of Ecuador, and the impact on the collection of income tax from natural persons, with a vision of its behavior in the last decade, and the relationship with the gross domestic product of the country, concluding that there is a variable behavior of income tax collection, evidencing a direct relationship with the level of production and the political environment of the country characteristic of a progressive tax.