Browsing by Author "Aguaysa Reinoso, Lourdes Abigail"

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    La elasticidad impositiva en el Ecuador, un estudio para el período 2000-2015
    (2017) Aguaysa Reinoso, Lourdes Abigail; Cevallos Larrea, Daniel Esteban; Rivera Bautista, Carlos Julio
    The present article has as main objective to estimate the tax elasticity of value added tax (VAT) and the income tax (IT) both short and long term in the Ecuador, estimates is made for the period between the first quarter of 2000 to fourth quarter of 2015. The tax elasticity reflects the impact of the gross domestic products tax revenues, for the analysis of long-terms make use of Cointegration models, while the mechanism of correcting errors, uses data provided by the Central Bank of Ecuador (BCE) to analyze the short term. The results of the investigation demonstrate a positive long-term relationship and a negative relationship of short-term between tax revenues and gross domestic product for the Ecuadorian economy.