Analysis of value added tax (VAT) collection in Ecuador, period 2015-2023

• Autor(a) principal: Vizuete Achig, Marcela Patricia
• Data de Publicação: 2024
• Outros Autores: Toaquiza Toapanta, Sandra Marivel, Navas Álvarez, Lorena Antonieta, Hidalgo Achig, Milton Fernando
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Sapienza (Curitiba)
• Texto Completo: https://journals.sapienzaeditorial.com/index.php/SIJIS/article/view/736
• topic: Collection, Value Added Tax, Tax System

This research focuses on analyzing the Value Added Tax (VAT) collection in the Ecuadorian system for 2015 - 2023. For this purpose, an approach to VAT in Latin America and the Caribbean is made and the analysis is deepened in the official statistics of Ecuadorian collection. It was necessary to apply a methodological route that consisted of a bibliographic-documentary study and a mixed qualitative and quantitative approach that allowed the analysis of numerical data on VAT collection, ratios, and refunds. The main results reflect a trend of constant growth in collection and refunds, with the year 2023, with partial information up to September, being the year that has achieved historical values of collection and refunds. Finally, although the goals remain close to the collection, the deviations of some fiscal years suggest significant economic challenges. Employing ANOVA, significant differences can be considered that go beyond the collection goal and differ in the effectiveness of the tax system concerning VAT.