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dc.contributor.advisorYánez Arcos, Andrea Salomé-
dc.creatorOquendo Torres, Freddy Alejandro-
dc.date.accessioned2017-11-30T15:41:50Z-
dc.date.available2017-11-30T15:41:50Z-
dc.date.issued2017-
dc.identifier.citationOquendo Torres, F. A. (2017). Tasa tributaria óptima y efecto láffer en Ecuador 1980-2014. (Tesis de pregrado). Universidad de las Américas, Quito.es_ES
dc.identifier.otherUDLA-EC-TEC-2017-17-
dc.identifier.urihttp://dspace.udla.edu.ec/handle/33000/7766-
dc.descriptionThe 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.en
dc.description.abstractEl 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...es_ES
dc.format.extent58 p.es_ES
dc.language.isospaes_ES
dc.publisherQuito: Universidad de las Américas, 2017es_ES
dc.rightsopenAccesses_ES
dc.rightsAtribución-SinDerivadas 3.0 Ecuador*
dc.rights.urihttp://creativecommons.org/licenses/by-nd/3.0/ec/*
dc.subjectECUADOR-ECONOMÍAes_ES
dc.subjectINGRESOS PÚBLICOSes_ES
dc.subjectPOLÍTICA FISCALes_ES
dc.titleTasa tributaria óptima y efecto láffer en Ecuador 1980-2014es_ES
dc.typebachelorThesises_ES
Aparece en las colecciones: Economía

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