Imposición efectiva a las empresas en Ecuador

María Cecilia Deza, Paul Carrillo-Maldonado and Marta Ruiz-Arranz

X-pedientes_Económicos, 2020, vol. 4, issue 9, 6-30

Abstract: This document aims to estimate the effective tax rate for corporate income tax in Ecuador, broken down by company size and economic sector. For this purpose, the annual returns for 2006, 2011 and 2016 filed by companies with the Internal Revenue Service are used. In addition, static simulations are performed to determine the modification in the effective tax rateif the tax incentives used by the firms do not exist and thus quantify the possible tax gains for theTreasury if the effective tax rates for companies are increased by eliminating tax incentives. The results show that large firms cover most of the incentives, that withdrawing tax benefits would generate additional revenue of more than 1% of GDP, and thatthere is no relationship between productivity and incentives.

Date: 2020
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