Abstract

TULCANAZA PRIETO, Ana Belén. Ecuadorian economic groups: a look at their behavior, 2015-2016. E&c [online]. 2018, vol.2, n.7, pp.181-200. ISSN 2477-9245.  https://doi.org/10.37228/estado_comunes.v2.n7.2018.87.

The economic concentration is established by the relationship between a decreasing number of firms and their progressive control’s percentage in production and market, which allows the formation of the economic groups in a country. Economic groups behave strategically and influence the economic, social and political context of a nation. Actually, the Ecuadorian economic groups retain their concentrating character and the income of these groups contributed with 60% of the gross domestic product (GDP) and represented 41.1% of the total tax collection (2016). This study uses 215 economic groups identified by the Internal Revenue Service (SRI) and analyzes its main financial and fiscal variables and their correlation during the period 2015-2016. The results show the positive and significant linear correlation (at the 1% level) between the independent variables (total income, total assets, and total equity) and the dependent variable (total tax collection). The most important conclusion is that the highest linear correlation is generated between the total income and the total tax collection. For future studies, a longitudinal analysis (extend the study period) of economic groups is recommended to quantify their impact on different variables and economic and financial indicators to assess the concentration and integration of these groups over time.

Keywords : Ecuadorian economic groups; family groups; total tax collection; total income; total assets; total equity..

        · abstract in Spanish     · text in Spanish     · Spanish ( pdf )