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Efecto del gasto tributario por gastos personales en el Impuesto a la renta del Año 2014 en Guayaquil

Abstract:

When a tax administration in a developing country renounces revenues from tax collecting (action categorized as tax expenditure) through mechanisms such as tax exemptions, incentives and deductions, its outcome turns out to be a luxury based on the world economic situation today. Especially in an era where countries seek more funding sources for their state budgets. Ecuador surely is acquainted with these mechanisms, and as a result in the year 2014, studies were made to measure the consequences on Income tax due payment based on the level of the individual’s private expenses. Individual’s private expenses, right after expenses of his economic activity, are a major deduction used in the settlement of income tax. On the contrary, there aren’t any studies that measure the benefit of tax expenditure assumed by a Tax Administration, neither its impact on welfare indicators of society. This study was limited to the second largest city in the Ecuador, Guayaquil, considering it a representative city in tax collection and in levels of inequality. Through descriptive and quantitative analysis, the effects of tax expenditures considered for this matter was determined, in the bkp_redistribution of wealth. To measure the latter, calculations were made to estimate Gini coefficient and the Lorenz curve. Moreover, the observed problem conducted to propose scenarios that benefit Ecuador that include reforms to the current tax legislation. Finally, conclusions and recommendations to the academic and political groups were made.