Propuesta de IVA neutral con enfoque a la equidad tributaria en el Ecuador en base al análisis de las tarifas y armonización de los principios tributarios constitucionales de suficiencia recaudatoria y progresividad

Abstract

The Value Added Tax is an important tax in the economy of the countries. In Ecuador the collection of this tax in 2013 reaches around the 49.5% of the total of the taxes, that are the most important source of the national income nowadays, because its importance it has developed an approach to improve these tax and the tax system in Ecuador. The approach is about the neutrality of the Value Add Tax, focusing in the equity of the system in base of the rate analysis and harmonize the tax beginnings of progressiveness and revenue adequacy. The study is divided in four chapters: The first chapter is about theory and definitions that are necessary for the research, in addition it develops a collection of the most important studies of the theme as a record for the research to develop the approach in Ecuador. The second chapter collects an abstract of VAT´s actual situation in Ecuador, its evolution, components and elements. Also it makes a revision of the tax law and a comparison with other countries. It recognizes and evaluate the tax beginnings of progressiveness and revenue adequacy in the country. The third chapter is about the analysis of the zero rate in Ecuador and it does three supposes and evaluate those ones about the valuation of the family economy, and after that, develops the approach. Finally the four chapter is where it establish the conclusion and recommendation about the thesis.