Análisis teórico de las reformas en la ley de régimen tributario interno sobre el impuesto a la renta

Abstract

In this scientific article, a theoretical analysis of the tax reforms to income tax in Ecuador during the last two years, its evolution and its history over the years, was carried out, and at the same time the main effects that were observed and detailed occurred in each of the cases. Therefore, concepts and documented information were reviewed to compare aspects of tax reforms on income tax implemented in Ecuador and also in other countries of South America, in addition, informative data was collected in the tax administration of the Internal Revenue Service (in Going forward, SRI) focused only on the income tax collected from 2018 to 2019. The SRI believes that 92% of the collection is explained by an improvement in management (less evasion and avoidance) and only 8% by the reforms