Estimación de la pérdida tributaria de las exportaciones del sector bananero de la Provincia de El Oro, Período 2020 – 2022

Abstract

The article analyzes the tax loss of the banana sector in the province of El Oro, Ecuador, between 2020 and 2022, a period marked by changes in international prices and challenges related to the COVID-19 pandemic. During these years, bananas were crucial to the local economy, representing a significant portion of the country's non-oil exports. The paper considers tax loss as Ecuador's tax revenue foregone as a result of compliance with its obligations, rather than tax avoidance or evasion. The research examines how banana exports contribute to tax revenues through the Single Income Tax (IRU), based on the number of boxes produced and exported. However, factors such as price volatility, production costs and logistical constraints during the pandemic negatively impacted exports and, consequently, tax revenue. There is evidence of a peak in 2020, attributed to production problems in other countries, new plantings, and high demand in emerging markets such as Africa and Eastern Europe. However, the implementation of biosafety regulations in ports such as Puerto Bolívar generated additional costs and delays in logistics. The financial analysis shows variations in liquidity, indebtedness and profitability of banana companies, reflecting economic challenges. Finally, it is proposed to improve fiscal and logistics policies to optimize tax collection and mitigate future fiscal losses, ensuring a more competitive and sustainable environment for the banana sector in Ecuador.