Por favor, use este identificador para citar o enlazar este ítem:
http://dspace.udla.edu.ec/handle/33000/7766
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 |
Ficheros en este ítem:
Fichero | Descripción | Tamaño | Formato | |
---|---|---|---|---|
UDLA-EC-TEC-2017-17.pdf | 1,27 MB | Adobe PDF | Visualizar/Abrir |
Este ítem está sujeto a una licencia Creative Commons Licencia Creative Commons