Economic Growth and Evolution of Public Finances in Ecuador: 2008-2020

This article addresses the evolution of economic growth in Ecuador since 2008, as a result of the first tax reform by the government of former President Rafael Correa. Subsequently, in less than a decade, 22 tax reforms were launched, therefore it is important to review the definitive impact that th...

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Detalles Bibliográficos
Autor: Dávila-Toro, Luis Alberto
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2021
País:Ecuador
Institución:Universidad Tecnológica Equinoccial
Repositorio:Revistas Universidad Tecnológica Equinoccial
Idioma:español
OAI Identifier:oai:ojs.ute.edu.ec:article/974
Acceso en línea:https://revistas.ute.edu.ec/index.php/economia-y-negocios/article/view/974
Access Level:acceso abierto
Palabra clave:Crecimiento económico
Política tributaria
Finanzas públicas
Economic growth
Tax policy
Public finances
Descripción
Sumario:This article addresses the evolution of economic growth in Ecuador since 2008, as a result of the first tax reform by the government of former President Rafael Correa. Subsequently, in less than a decade, 22 tax reforms were launched, therefore it is important to review the definitive impact that these Tax Reforms have had on tax collection, as well as on the increase in public spending at the national level. It is observed that as a result of the implementation of this expansive fiscal policy, the Ecuadorian economy experienced economic growth, evidencing the dependence of spending on the country's oil revenues. As such, when these had a fall, they caused a serious effect on public finances, because the country had not diversified its sources of income, based on new forms of tax collection that were more efficient and durable in the long term.