Impacto del ISD en la recaudación fiscal del Ecuador

Abstract

The objective of this article is to determine the impact that the Exit Tax (ISD) has on the tax collection in Ecuador, as it is one of the main taxes, ranking third in terms of revenue. The methodology used is quantitative, as it involves gathering information from official government websites, the Internal Revenue Service (SRI), and scientific articles. The study will compare the variations in ISD rates and revenue collection from 2008 to 2022 to determine if changes in the tax rate during the studied years have influenced its collection. The ISD has been one of the main sources of revenue in the tax collection that contributes to the General State Budget (PGE).