THE TAX POLICIES IN ECUADOR AND THEIR IMPACT ON THE GENERAL BUDGET OF THE STATE IN THE PERIOD 2016-2020

Authors

Keywords:

tax policies, budget, taxes, deficit

Abstract

Tax policies in Ecuador are responsible for establishing the tax burden to finance the activity of the State through an instrument
of income and expenditure management called the General State Budget (GSB). In this sense, the objective of the present
research work is to determine the incidence of tax policies in the General State Budget in the period 2016-2020, through a
quantitative research methodology of descriptive, non-experimental correlational, and longitudinal type. The results obtained
evidenced a fiscal deficit that is dragging in the analyzed period, while tax revenues present an increasing trend in which
indirect taxes prevail. It is concluded that tax policies have a significant impact on the General Budget of the State, this
relationship is because the higher the tax revenues collected, the lower the fiscal deficit or vice versa.

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Published

2024-02-22

How to Cite

Cajamarca Robles, M. E., Torres Bernal, S. F., & Mendieta Andrade, P. (2024). THE TAX POLICIES IN ECUADOR AND THEIR IMPACT ON THE GENERAL BUDGET OF THE STATE IN THE PERIOD 2016-2020. Management Decision, 1(3), 57-67. Retrieved from https://decisiongerencial.ucacue.edu.ec/index.php/decisiongerencial/article/view/27

Issue

Vol. 1 No. 3 (2022): post-pandemic studies

Section

Artículos