Marilyn Aguilar - Academia.edu (original) (raw)
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This study analyzes the Tax Expenditure in Ecuador for the years 2006-2010, as a cause of declini... more This study analyzes the Tax Expenditure in Ecuador for the years 2006-2010, as a cause of declining income for the State, subtracting equity to the tax system. To do this the body of the document is devoted to the evaluation of Tax Expenditure on income tax and value added, both in its effectiveness and relative efficiency. By the criterion of effectiveness is determined that incentives (reinvested profits and deduction for net increase in employment) they promote investment and employment, and, by the criterion of relative efficiency was achieved to evaluate health and education sectors, studying the expenses by direct (expenditure budget) and indirect way (tax expenditures) as both sides of the same coin, but with a common goal. In addition, we identified the various tax laws Tax Expenditures and concluded that those who benefit from public policy management. As the Tax Expenditure a political instrument based on the subjectivity of governments. Through these results it is recommended that the institution of the tax system follow up and control quality to this tax waiver in order to provide transparency to the tax and create a tax culture in our country.
This study analyzes the Tax Expenditure in Ecuador for the years 2006-2010, as a cause of declini... more This study analyzes the Tax Expenditure in Ecuador for the years 2006-2010, as a cause of declining income for the State, subtracting equity to the tax system. To do this the body of the document is devoted to the evaluation of Tax Expenditure on income tax and value added, both in its effectiveness and relative efficiency. By the criterion of effectiveness is determined that incentives (reinvested profits and deduction for net increase in employment) they promote investment and employment, and, by the criterion of relative efficiency was achieved to evaluate health and education sectors, studying the expenses by direct (expenditure budget) and indirect way (tax expenditures) as both sides of the same coin, but with a common goal. In addition, we identified the various tax laws Tax Expenditures and concluded that those who benefit from public policy management. As the Tax Expenditure a political instrument based on the subjectivity of governments. Through these results it is recommended that the institution of the tax system follow up and control quality to this tax waiver in order to provide transparency to the tax and create a tax culture in our country.