La Recaudación del Impuesto a la Renta y su Incidencia en el Producto Interno Bruto del Ecuador, durante el Periodo 2015- 2024 Article Swipe
Wilson Medardo Poma Proaño
,
Lucio Alfonso Cuenca Macas
,
Karina Alexandra Castillo Castillo
,
Maribel Tercedor Sánchez
,
Carlos Andrés Sotomayor Ortiz
·
YOU?
·
· 2025
· Open Access
·
· DOI: https://doi.org/10.37811/cl_rcm.v9i4.19336
YOU?
·
· 2025
· Open Access
·
· DOI: https://doi.org/10.37811/cl_rcm.v9i4.19336
El objetivo del presente trabajo es analizar el vínculo existente entre la recaudación del impuesto a la renta y el Producto interno bruto del Ecuador, durante el periodo comprendido entre el 2015 al 2024. El marco metodológico empleado se basa fundamentalmente la revisión documental de la información estadística proporcionada por los organismos de control, en este caso el Banco Central del Ecuador y el Servicio de Rentas Internas, para posteriormente realizar la depuración de las bases de datos y poder aplicar un análisis comparativo, y posteriormente la aplicación del coeficiente de Pearson y la Prueba de hipótesis. Los resultados permiten detectar un crecimiento general promedio del 3% para el PIB trimestral y del 5% del Impuesto a la Renta para el 2019, en lo que concierne a los estadísticos usados se tiene que existe un vínculo entre el PIB y el impuesto a la renta (0.87), lo que permite concluir que los impuestos son una contribución bastante importante al PIB, ya que este ayuda al crecimiento del país y al sostenimiento de la caja fiscal.
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La Recaudación del Impuesto a la Renta y su Incidencia en el Producto Interno Bruto del Ecuador, durante el Periodo 2015- 2024Work title
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articleOpenAlex work type
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2025-09-12Full publication date if available
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Wilson Medardo Poma Proaño, Lucio Alfonso Cuenca Macas, Karina Alexandra Castillo Castillo, Maribel Tercedor Sánchez, Carlos Andrés Sotomayor OrtizList of authors in order
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https://doi.org/10.37811/cl_rcm.v9i4.19336Publisher landing page
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