Implementación del impuesto único para el sector agrícola y sus efectos en los principios de equidad y progresividad tributaria

Abstract:

This academic essay addresses the impact of the implementation of the single income tax for the agricultural sector in Ecuador, on the principles of equity and progressivity. Taxes are a means of financing for the State and are considered an ideal tool to promote the distribution of wealth in different sectors, helping to avoid concentrating on economically powerful areas. The agricultural sector is one of the most important for the economic development of the country, since it is a field that contributes a great percentage to the gross domestic product (GDP), this sector is made up of large, medium and small companies; Natural persons, de facto society, among others; In which various actors, employers, suppliers, workers, etc. participate. Being so influential for the economy, it is necessary for the State to promote and encourage production, through the implementation of measures that allow its correct development. The fiscal policy of the Ecuadorian State has three objectives, established in Article 285 of the Constitution of the Republic, in which the establishment of incentives for investment, production for the different areas of the economy is fundamental; The incentives and tax benefits, allow to achieve a higher collection, which results in the fulfillment of the purposes set forth in the previously mentioned article. However, since 2008, taxes have been created, which, although they have contributed to the state economy and the fiscal policy objectives of the country, have also affected the taxpayer, since those who generate more income or profit must pay more, which goes against the principle of equity and progressivity of the tax regime. Key words: Taxes, incentives, benefits, fiscal policy, income, utility.

Año de publicación:

2018

Keywords:

• CRECIMIENTO ECONÓMICO
• Política Fiscal
• Impuestos Tributarios

Fuente:

rraae