La reforma tributaria y su impacto en la liquidez fiscal y empresarial en Ecuador, periodo 2010-2016

Fidel Márquez Sánchez; Irene Azucena Macías Gradín; Jaime Javier Manosalvas del Pezo; Rafael Antonio Sorhegui Ortega

La reforma tributaria y su impacto en la liquidez fiscal y empresarial en Ecuador, periodo 2010-2016

Fidel Márquez Sánchez, Irene Azucena Macías Gradín, Jaime Javier Manosalvas del Pezo, Rafael Antonio Sorhegui Ortega

Universidad Espíritu Santo

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Resumen

This paper intends to develop a comprehensive review of tax reforms in Ecuador for the period 2010-2016, and their effect on fiscal liquidity and company productivity. Using Laffer's theory, and applying simple linear regressions to plot the curve, the incidence of fiscal pressure, defined as a quotient of tax revenues and Gross Domestic Product (GDP), will be evidenced in order to determine the taxpayers economic response to tax changes.

Título traducido de la contribución	Tax reform and its impact on government and corporate liquidity, period 2010-2016
Idioma original	Español
Publicación	Espacios
Volumen	39
N.º	8
Estado	Publicada - 2018

Palabras clave

Government Liquidity
Laffer's Curve
Tax Collection
Taxes

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AU - Manosalvas del Pezo, Jaime Javier

AU - Sorhegui Ortega, Rafael Antonio

PY - 2018

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N2 - This paper intends to develop a comprehensive review of tax reforms in Ecuador for the period 2010-2016, and their effect on fiscal liquidity and company productivity. Using Laffer's theory, and applying simple linear regressions to plot the curve, the incidence of fiscal pressure, defined as a quotient of tax revenues and Gross Domestic Product (GDP), will be evidenced in order to determine the taxpayers economic response to tax changes.

AB - This paper intends to develop a comprehensive review of tax reforms in Ecuador for the period 2010-2016, and their effect on fiscal liquidity and company productivity. Using Laffer's theory, and applying simple linear regressions to plot the curve, the incidence of fiscal pressure, defined as a quotient of tax revenues and Gross Domestic Product (GDP), will be evidenced in order to determine the taxpayers economic response to tax changes.

KW - Government Liquidity

KW - Laffer's Curve

KW - Tax Collection

KW - Taxes

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La reforma tributaria y su impacto en la liquidez fiscal y empresarial en Ecuador, periodo 2010-2016

Resumen

Palabras clave

Otros archivos y enlaces

Huella

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