El impuesto a la renta en el Ecuador 2000-2015

Abstract

The objective of this research is established the main modifications in the Ecuatorian income tax framework and its relation between gross domestic product and the central government budget financiation in two different periods; 2008-2015 (april) and 2000-2007. It is examined the main legal modifications; the relation between gross domestic product and budget. The authors also present the tax collection seasonality, the income tax in the main provinces; business activities; for each sort of taxpayer; for private and public sector. Futhermore; it is analyced the billing system; the information transparency; the capacity of redistribution wealth; tax evasion; among others.