Incidencia de la recaudación de impuestos en el bienestar de la economía del Ecuador, en los años 2017 hasta 2022.

Abstract

The present study, titled “Incidence of Tax Collection on the Economic Well-being of Ecuador from 2017 to 2022,” aims to analyze the relationship between tax collection and its impact on economic growth, income redistribution, and the provision of public services. To this end, a quantitative methodological approach is adopted, with a nonexperimental, longitudinal, and correlational design, which allows the observation of variables in their real context and over time. During the analyzed period, a sustained increase in tax revenue is evident. In 2017, the Internal Revenue Service (SRI) reported revenues of $13.223 billion, representing a 9.4% increase compared to 2016. For 2018, a collection of $14.450 billion was projected. However, the Ecuadorian economy did not grow at the same pace. Between 2007 and 2017, while the Gross Domestic Product (GDP) grew at an average rate of 3.2%, tax revenue increased by 10%, evidencing a loss of tax competitiveness and a growing fiscal burden on economic agents. Among the most relevant conclusions, it is noted that although tax collection has improved in absolute terms, its impact on economic well-being has not been proportional, due to structural deficiencies in public spending efficiency, tax progressivity, and citizen perc eption regarding the use of resources. It is recommended to strengthen fiscal equity, improve the transparency of public spending, and adapt the tax system to the economic reality of the country.