Tax collection in Ecuador: 2018 – 2020

Abstract

The objective of this text is to identify the value that a citizen pays on average of the value added tax (VAT) and income tax (IR) for each province, to achieve this it begins by analyzing the current income of the country and the structure of the main tax revenues, identifies that the taxes that most contribute to the central government budget are the income tax and the value added tax, the money collection system for the State revolves around these two taxes, continues with a brief description historical IR and VAT, then it analyzes the composition of the country's income in the period 2018 - 2020, at the value of VAT collection by province divided for the population projection, for the same year it thus obtains the average value, by province, that each inhabitant paid VAT, a similar procedure is carried out with the IR, identifies the provinces that pay more, those that pay less in tea In per capita terms, the values obtained serve as an input to identify patterns of behavior that are evidenced in the conclusions of the study. The document ends with suggestions for new studies.