Propuesta metodológica para cuantificar el costo de las condonaciones tributarias en el Ecuador.

Abstract

This research analyzes the fiscal impact of tax waivers in Ecuador during the period 2018 - 2024, focusing on their effect on revenue, fiscal deficit, and Gross Domestic Product (GDP). The study centers on the three remission laws approved during this period: the Organic Law for Productive Development (2018), the Law of Economic Efficiency and Job Generation (2023), and the Law for Financial Relief and Economic Strengthening (2024), which waived interests, fines, and surcharges for delinquent taxpayers. To this end, a methodological proposal is developed that allows for precise and systematic quantification of the amounts waived, broken down by type of tax, taxpayer segment, and fiscal period. Additionally, the study aims to highlight the need to strengthen the evaluation, monitoring, and transparency mechanisms associated with these measures, with a view to improving the sustainability of the country's fiscal policies.