Resumo

QUISPE-FERNANDEZ, Gabith Miriam  e  AYAVIRI-NINA, Dante. Tax load and pressure. A study of the effect on the liquidity, profitability and investment of taxpayers in Ecuador. Retos [online]. 2021, vol.11, n.22, pp.251-270. ISSN 1390-8618.  https://doi.org/10.17163/ret.n22.2021.04.

High rates and different taxes determine tax collection in different economic cycles in economies; in this context the research analyses the effect of tax burden and pressure on liquidity, Profitability and investment of taxpayers in the Province of Chimborazo, Ecuador in times of the Covid-19 pandemic and its relationship to the economic cycle. It contemplates the inductive method and a causal level - explanatory, data collection was through the questionnaire to a sample of 307 contributors of a total effective population of 39 503, where the Cronbach Alpha index is 89.9%. The selection of sample elements was in the framework of simple random probabilistic sampling considering as a database the contributors of the Internal Revenue Service; the data analysis was performed with the multinomial and linear logistic regression model. The results show that a high tax burden significantly affects taxpayers’ liquidity, profitability and investment, and that changes in rates and rates lead to increases and reductions in income, profits and investments. It is concluded that the presence of an external factor such as COVID-19 significantly deepens the negative effect on the financial income and results of the company and on future investments. There is a direct relationship between the business cycle and tax revenue.

Palavras-chave : Taxation; tax burden; liquidity; taxes; profitability; investment; income; business cycles.

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