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Tax policies and tax evasion in the Republic of Ecuador. Approach to a theoretical model

Abstract:

Taxes are a fundamental part for the development of a country, guaranteeing the development of social and economic policies for the benefit of society. In Ecuador, it has become one of the main sources of public income after the fall in oil prices. That is why it is important to integrate tax policies and tax compliance with the taxpayer. The general objective of this research is to determine the relationship between the perception of taxpayers about tax policy and tax evasion in Ecuador. The methodology used was based on a descriptive, documentary and explanatory investigation. The results obtained showed that the real fiscal expenditure with respect to real GDP (size of the state in the economy) in average terms represented only 20.71%; while fiscal income 18.28%, evidencing a structural fiscal deficit of 2.43% of real GDP for the period 2000-2018, so it is necessary to improve the efficiency of collection to eliminate the public deficit. Above all, in those components of real tax revenue that show a coefficient of inelasticity with respect to it, such as income tax and special consumption taxes.