Análisis de la Remisión Tributaria 2018 y sus resultados como medida económica en el Ecuador.

Abstract

This study aims to analyze the 2018 Tax Remission and its results as an economic measure in Ecuador, for this direct information was obtained from the Internal Revenue Service, with which the total amounts of collection were established and in turn the total amounts forgiven or pardoned to taxpayers due to the application of the Law, verifying that the goals established by the Ecuadorian State were achieved and surpassed. The development of the research had a qualitative-quantitative approach with a greater tendency to the quantitative aspect, the design was non-experimental documentary and bibliographic type, the inductive method was used having a scope of correlational type and as an instrument the registration and tabulation of data from the statistical information of the Internal Revenue Service. The total achieved during the remission applied in 2018 was $1,268 million, equivalent to 210.6% of the goal established when this measure was published, benefiting more than 347.7 thousand taxpayers, of which 0.5% corresponded to large and 95% to micro-small and medium-sized taxpayers. Those who benefited the most in terms of amount collected from the remission of fines, interest and surcharges were large business taxpayers, among them the most representative companies in the country, therefore this type of incentive should be more focused specifically on these companies so that their taxes are being paid on time.