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Tipo de material : bachelorThesis
Título : Tasa tributaria óptima y efecto láffer en Ecuador 1980-2014
Autor : Oquendo Torres, Freddy Alejandro
Tutor : Yánez Arcos, Andrea Salomé
Palabras clave : ECUADOR-ECONOMÍA;INGRESOS PÚBLICOS;POLÍTICA FISCAL
Fecha de publicación : 2017
Editorial : Quito: Universidad de las Américas, 2017
Citación : Oquendo Torres, F. A. (2017). Tasa tributaria óptima y efecto láffer en Ecuador 1980-2014. (Tesis de pregrado). Universidad de las Américas, Quito.
Resumen : El presente trabajo busca evidenciar empíricamente la relación entre los cambios en la tasa impositiva del impuesto a la Renta sobre la recaudación fiscal para la economía ecuatoriana en el periodo: 1980/2014...
Descripción : The present document seeks to find empirically the relationship between the changes in the tax rate of income tax on the collection of taxes for the Ecuadorian economy in the period 1980-2014. For this purpose, the optimal tax theory, and in particular, the Laffer curve, is taken as reference. This theoretical construction establishes that the tax collection depends directly on the magnitude of the tax rate; whereas the tax rate increases, taxation also does so; but this growth of the proceeds is decreasing until reaching a maximum point. That is to say, when taxes increase, the rate of growth of the collection decreases. It is proposed to apply the analysis to the Ecuadorian economy due to its fiscal context, where in recent years several tax reforms have been carried out that have increased the tax burden. Finally, to estimate the Laffer curve, the methodology of the paper proposes to use a time series model with OLS. The results obtained in the model prove the expected theoretical existence.
URI : http://dspace.udla.edu.ec/handle/33000/7766
Aparece en las colecciones: Economía

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