Abstract

CAMPOS ALBERCA, Geanella Elizabeth; GUANAQUIZA LEIVA, Paúl Santiago; URIGUEN AGUIRRE, Patricia Alexandra  and  VEGA JARAMILLO, Flor. Tax structure impact on the economic growth of Ecuador: econometric analysis of the period 2010-2019. RCTU [online]. 2021, vol.8, n.2, pp.40-47. ISSN 1390-7697.  https://doi.org/10.26423/rctu.v8i2.561.

The tax structure refers to the proportion of each of the categories of tax income, over the total of these income. Considering its importance, this study examines the impact of the tax structure on economic growth in Ecuador, through an econometric analysis for the period (2010-2019. The statistical information was obtained from databases published by the different public entities of the Ecuadorian State The statistical program Stata was used for data processing, applying a multiple regression model, a descriptive-correlational research is proposed. The results obtained determined that the variables of the tax structure that best explain economic growth are: value added tax (11.70%), the foreign currency outflow tax (7.20%) and the income tax (1.49%), which maintain a direct relationship, that is, an increase in these taxes produces an increase in the country's economic growth.

Keywords : economic growth; tax structure; taxes; GDP; Ecuador.

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