<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2528-7907</journal-id>
<journal-title><![CDATA[Revista San Gregorio]]></journal-title>
<abbrev-journal-title><![CDATA[Revista San Gregorio]]></abbrev-journal-title>
<issn>2528-7907</issn>
<publisher>
<publisher-name><![CDATA[Universidad San Gregorio de Portoviejo ]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2528-79072021000400111</article-id>
<article-id pub-id-type="doi">10.36097/rsan.v1i47.1750</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[Efecto del Crecimiento Económico y la Presión Fiscal sobre el Impuesto al Valor Agregado]]></article-title>
<article-title xml:lang="en"><![CDATA[Effect of Economic Growth and Fiscal Pressure on Value-Added Taxes]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Cacay Cacay]]></surname>
<given-names><![CDATA[Julio César]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Ramírez Chávez]]></surname>
<given-names><![CDATA[Grace Doda Ramírez]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Campuzano Vásquez]]></surname>
<given-names><![CDATA[John Alexander]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Técnica de Machala  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidad Técnica de Machala  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidad Técnica de Machala  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Ecuador</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>11</month>
<year>2021</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>11</month>
<year>2021</year>
</pub-date>
<volume>1</volume>
<numero>47</numero>
<fpage>111</fpage>
<lpage>125</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_arttext&amp;pid=S2528-79072021000400111&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_abstract&amp;pid=S2528-79072021000400111&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://scielo.senescyt.gob.ec/scielo.php?script=sci_pdf&amp;pid=S2528-79072021000400111&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El Impuesto al Valor Agregado (IVA) representa la primera fuente de ingresos tributarios para la economía ecuatoriana debido a la amplia base tributaria y facilidad de cobro que posee, características que permiten a este tributo generar una gran masa de ingresos, necesarios para aumentar la calidad y cantidad de servicios públicos en el Ecuador. El objetivo de este trabajo es identificar la incidencia del crecimiento económico y la presión fiscal en la recaudación del IVA para el periodo 2000-2019. Se utilizó un modelo de Mínimos Cuadrados Ordinarios (MCO) transformado mediante la metodología de Box-Cox conjuntamente con el procedimiento Prais-Winsten y Cochrane-Orcutt. Los resultados exponen la existencia de una relación positiva entre el crecimiento económico y la recaudación del IVA, y así mismo una relación positiva entre la presión fiscal y la recaudación del IVA, sin embargo, al considerar la variable presión fiscal elevada al cuadrado dejó evidencia que, si la presión fiscal se incrementa por encima del punto óptimo, los resultados en la recaudación del IVA serán negativos. Se encuentra que los resultados guardan relación con otros trabajos que miden estas variables.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract The Value Added Tax (VAT) represents the first source of tax revenue for the Ecuadorian economy due to its broad tax base and ease of collection, characteristics that allow this tax to generate a large amount of revenue necessary to increase the quality and quantity of public services in Ecuador. The objective of this paper is to identify the incidence of economic growth and the tax pressure on VAT collection for the period 2000-2019. An Ordinary Least Squares (OLS) model transformed by the Box-Cox methodology was used in conjunction with the Prais-Winsten and Cochrane-Orcutt procedure. The results show the existence of a positive relationship between economic growth and VAT revenue, as well as a positive relationship between tax pressure and VAT revenue. However, when considering the squared tax pressure variable, it became evident that, if the tax pressure increases above the optimal point, the results on VAT revenue will be negative. The results are found to be in line with other papers measuring these variables.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[Box-Cox]]></kwd>
<kwd lng="es"><![CDATA[Crecimiento económico]]></kwd>
<kwd lng="es"><![CDATA[IVA]]></kwd>
<kwd lng="es"><![CDATA[presión fiscal]]></kwd>
<kwd lng="en"><![CDATA[Box-Cox]]></kwd>
<kwd lng="en"><![CDATA[economic growth]]></kwd>
<kwd lng="en"><![CDATA[VAT]]></kwd>
<kwd lng="en"><![CDATA[tax pressure]]></kwd>
</kwd-group>
</article-meta>
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