Fiscal Management: Technical Review of its Reality in Ecuador, 2000-2019

The debate on fiscal matters in Ecuador has been permanent at least in the recent history of the country, but in recent years it has generated greater interest due to various circumstances, particularly due to important changes in the variables evolution of public management. During this time, a few...

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Autor: de la Torre, Carlos
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2021
País:Ecuador
Institución:Universidad Andina Simón Bolivar
Repositorio:Revista Estudios de la Gestión
Idioma:español
OAI Identifier:oai:revistas.uasb.edu.ec:article/2578
Acceso en línea:https://revistas.uasb.edu.ec/index.php/eg/article/view/2578
Access Level:acceso abierto
Palabra clave:ingresos
gasto
deuda
déficit fiscal
Income
spending
debt
fiscal deficit
Rendas
dívida
id EC_7a80f3bed83c7803ff1febcc271bc1a7
oai_identifier_str oai:revistas.uasb.edu.ec:article/2578
network_acronym_str EC
network_name_str Ecuador
repository_id_str
dc.title.none.fl_str_mv Fiscal Management: Technical Review of its Reality in Ecuador, 2000-2019
El manejo fiscal: revisión técnica de su realidad en el Ecuador, 2000-2019
A gestão fiscal: revisão técnica da realidade no Equador entre 2000 e 2019
title Fiscal Management: Technical Review of its Reality in Ecuador, 2000-2019
spellingShingle Fiscal Management: Technical Review of its Reality in Ecuador, 2000-2019
de la Torre, Carlos
ingresos
gasto
deuda
déficit fiscal
Income
spending
debt
fiscal deficit
Rendas
dívida
déficit fiscal
gasto
title_short Fiscal Management: Technical Review of its Reality in Ecuador, 2000-2019
title_full Fiscal Management: Technical Review of its Reality in Ecuador, 2000-2019
title_fullStr Fiscal Management: Technical Review of its Reality in Ecuador, 2000-2019
title_full_unstemmed Fiscal Management: Technical Review of its Reality in Ecuador, 2000-2019
title_sort Fiscal Management: Technical Review of its Reality in Ecuador, 2000-2019
dc.creator.none.fl_str_mv de la Torre, Carlos
author de la Torre, Carlos
author_facet de la Torre, Carlos
author_role author
dc.subject.none.fl_str_mv ingresos
gasto
deuda
déficit fiscal
Income
spending
debt
fiscal deficit
Rendas
dívida
déficit fiscal
gasto
topic ingresos
gasto
deuda
déficit fiscal
Income
spending
debt
fiscal deficit
Rendas
dívida
déficit fiscal
gasto
description The debate on fiscal matters in Ecuador has been permanent at least in the recent history of the country, but in recent years it has generated greater interest due to various circumstances, particularly due to important changes in the variables evolution of public management. During this time, a few people have made public some data on fiscal management, which, in many cases, has not been adjusted to reality or to the facts, but has become inputs for the construction of various adequate accounts to particular visionsregarding the Ecuadorian economy. From the contrast of these reports with theoretical and technical foundations, supported by available official quantitative information, it is shown that much of the current debate takes place far from the use of evidence and solid theoretical bases. This article systematizes this contrast in order to propose a new story, attached to reality from a technical and academic perspective. From this exercise it is concluded that a good part of the statements and concepts that, in tax matters, is in the public domain,differ substantially from what the figures present and are covered by the standard.
publishDate 2021
dc.date.none.fl_str_mv 2021-02-09
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv https://revistas.uasb.edu.ec/index.php/eg/article/view/2578
10.32719/25506641.2021.9.3
url https://revistas.uasb.edu.ec/index.php/eg/article/view/2578
identifier_str_mv 10.32719/25506641.2021.9.3
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistas.uasb.edu.ec/index.php/eg/article/view/2578/2339
https://revistas.uasb.edu.ec/index.php/eg/article/view/2578/3288
https://revistas.uasb.edu.ec/index.php/eg/article/view/2578/3033
dc.rights.none.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
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dc.publisher.none.fl_str_mv Universidad Andina Simón Bolívar, Sede Ecuador
publisher.none.fl_str_mv Universidad Andina Simón Bolívar, Sede Ecuador
dc.source.none.fl_str_mv Estudios de la Gestión: Revista Internacional de Administración; Núm. 9 (2021): Estudios de la Gestión: revista internacional de administración; 55-80
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instname_str Universidad Andina Simón Bolivar
instacron_str UASB
institution UASB
reponame_str Revista Estudios de la Gestión
collection Revista Estudios de la Gestión
repository.name.fl_str_mv Revista Estudios de la Gestión - Universidad Andina Simón Bolivar
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spelling Fiscal Management: Technical Review of its Reality in Ecuador, 2000-2019El manejo fiscal: revisión técnica de su realidad en el Ecuador, 2000-2019A gestão fiscal: revisão técnica da realidade no Equador entre 2000 e 2019de la Torre, Carlosingresosgastodeudadéficit fiscalIncomespendingdebtfiscal deficitRendasdívidadéficit fiscalgastoThe debate on fiscal matters in Ecuador has been permanent at least in the recent history of the country, but in recent years it has generated greater interest due to various circumstances, particularly due to important changes in the variables evolution of public management. During this time, a few people have made public some data on fiscal management, which, in many cases, has not been adjusted to reality or to the facts, but has become inputs for the construction of various adequate accounts to particular visionsregarding the Ecuadorian economy. From the contrast of these reports with theoretical and technical foundations, supported by available official quantitative information, it is shown that much of the current debate takes place far from the use of evidence and solid theoretical bases. This article systematizes this contrast in order to propose a new story, attached to reality from a technical and academic perspective. From this exercise it is concluded that a good part of the statements and concepts that, in tax matters, is in the public domain,differ substantially from what the figures present and are covered by the standard.El debate en materia fiscal, en Ecuador ha sido permanente, al menos en la historia reciente del país, pero en los últimos años ha generado un mayor interés por diversas circunstancias, particularmente debido a cambios importantes en la evolución de variables de la gestión pública. En este tiempo, diversas voces han hecho públicos algunos datos sobre el manejo fiscal, los que, en muchos casos, no se han ajustado ni a la realidad ni a los hechos, sino que se han constituido en insumos para la construcción de diversos relatos adecuados a visiones particulares respecto de la economía ecuatoriana. Del contraste de estos relatos con fundamentos teóricos y técnicos, sustentados en información cuantitativa oficial disponible, se demuestra que buena parte del debate actual se desarrolla lejos de la utilización de evidencias y de sólidas bases teóricas. Este artículo sistematiza este contraste a efectos de proponer un nuevo relato apegado a la realidad desde una perspectiva técnica y académica. De este ejercicio se concluye que buena parte de las afirmaciones y conceptos que, en materia fiscal, son de dominio público, difieren sustancialmente de lo que presentan las cifras y ampara la norma.No Equador, o debate em matéria fiscal é algo permanente, pelo menos na história recente do país. No entanto, nos últimos anos, isso tem gerado um maior interesse por diversascircunstâncias, particularmente devido a importantes mudanças na evolução de variáveis da gestão pública. Durante tal período, diversas vozes tornaram públicos alguns dados sobre a gestão fiscal, os quais, em muitos casos, não se ajustaram nem à realidade nem aos fatos, tornando-se insumos para a construção de diversos relatos adequados a visões particulares a respeito da economia equatoriana. A partir do contraste de tais relatos com fundamentos teóricos e técnicos, sustentados por informações quantitativas oficiais disponíveis, demonstra-se que boa parte do debate atual se desenvolve longe da utilização de evidências e de sólidas bases teóricas. O presente artigo sistematiza esse contraste deforma a propor um novo relato, apegado à realidade a partir de uma perspectiva técnica e acadêmica. Com tal exercício, conclui-se que boa parte das afirmações e conceitos que, em matéria fiscal, são de domínio público, diferem substancialmente do que apresentam as cifras e daquilo que é amparado pela norma.Universidad Andina Simón Bolívar, Sede Ecuador2021-02-09info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmltext/xmlhttps://revistas.uasb.edu.ec/index.php/eg/article/view/257810.32719/25506641.2021.9.3Estudios de la Gestión: Revista Internacional de Administración; Núm. 9 (2021): Estudios de la Gestión: revista internacional de administración; 55-802661-65132550-6641reponame:Revista Estudios de la Gestióninstname:Universidad Andina Simón Bolivarinstacron:UASBspahttps://revistas.uasb.edu.ec/index.php/eg/article/view/2578/2339https://revistas.uasb.edu.ec/index.php/eg/article/view/2578/3288https://revistas.uasb.edu.ec/index.php/eg/article/view/2578/3033info:eu-repo/semantics/openAccess2022-06-19T01:50:30Zoai:revistas.uasb.edu.ec:article/2578Portal de revistashttps://revistas.uasb.edu.ec/index.php/egInstitución privadahttp://www.uasb.edu.ec/https://revistas.uasb.edu.ec/index.php/eg/oaiEcuador2661-65132661-6513opendoar:.2022-06-19T01:50:30falsePortal de revistashttps://revistas.uasb.edu.ec/index.php/egInstitución privadahttp://www.uasb.edu.ec/https://revistas.uasb.edu.ec/index.php/eg/oaiEcuador2661-65132661-6513opendoar:.2022-06-19T01:50:30Revista Estudios de la Gestión - Universidad Andina Simón Bolivarfalse
score 15,300724

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