Análisis comparativo del régimen tributario: Impuesto al valor agregado entre Ecuador y Colombia

Abstract

Value Added Tax is one of the most common taxes around the world, where its importance in collecting terms represents one of the main sources of entering countries. This characteristic is much more marked in the Latin American and the Caribbean area where the percentage is even greater if compared to other areas. Ecuador and Colombia are neighboring countries that share many characteristics due to their geographical location, a trade being one of the primary activities within their economy. The present study aims to make a comparison of VAT legislation in both countries, as well as measure its relevance in economic terms.